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UAL   OF  ACCOUNJING,  REFORTn  .. 
AND  BUSINESS  PROCEDURE 


CITY  AND  (CUNiY 


PHILADELPHIA 


JOT  IN  M.  w.\i;roN 


CITY   CONTROLLER 


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MANUAL  OF  ACCOUNTING,  REPORTING 
AND  BUSINESS  PROCEDURE 


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MANUAL  OF  ACCOUNTING,  REPORTING 
AND  BUSINESS  PROCEDURE 


OF  THE 


CITY  AND  COUNTY  OF   PHILADELPHIA 


ISSUED  BY  THE  CITY  CONTROLLER 

IN  CONFORMITY  WITH 
EXISTING  LAWS  AND  ORDINANCES 


JOHN    M.    WALTON 
CITY  CONTROLLER 


PHILADELPHIA 
1917 


FIRST    EDITION.    1913 
SECOND   EDITION.    1917 


DUNLAP  PRINTING  COMPANY 
1315-29  Cherry  Street,  Philadelphia 


EXCERPT    KROM    LETTER    OE    BANKERS 

Relative   to   the  "beneficial  effect   tapon    the   City's   finances    and   credit 

of  the   asset   and   liability,    reven.ULes   accrued,   expen.ses 

incurred   and   fund   system   of  accounting 

and    reporting 


'Philadelphia,  January  27,  1912. 


''HON.  JOHN  M.  WALTON, 

"City  Controller,  Philadelphia. 

''DBarSir:— 

"In  the  interest  of  efficient  management  of  the  business  of  the  City,  we  desire  to  express 
our  approval  of  the  plan  of  accounting  and  reporting  which  is  being  installed  by  you  as 
shown  in  your  annual  report  and  your  August  statement  of  estimates  *  *  * 

"Intelligent  direction  of  public  as  well  as  of  private  business  requires  that  all  pertinent 
facts  be  accurately,  systematically,  and  promptly  placed  before  the  responsible  officers,  and 
before  the  public,  whose  support  is  essential  to  the  success  of  a  progressive  administration. 
The  new  forms  of  statements  *  *  *  provide  admirably  for  the  proper  description,  classifica- 
tion, and  reporting  of  the  financial  and  operative  facts  pertaining  to  the  City  government. 
These  furnish  what  in  private  business  would  be  regarded  as  the  first  essential  of  economical 
and  efficient  management. 

"Carried  into  a  uniform  budget  for  all  City  departments,  an  expense  classification  such 
as  that  presented  in  the  revised  estimates  would  enable  citizens  and  taxpayers,  as  well  as 
public  officials,  to  comprehend  readily  the  purpose  of  each  appropriation  item,  and  to  deter- 
mine the  relative  public  importance  of  the  several  activities  of  the  City.  It  would  make  possible, 
furthermore,  the  exercise  of  greater  discretion  on  the  part  of  councils  in  defining  and  limit- 
ing the  amounts  which  the  various  departments  may  spend;  on  the  part  of  the  mayor  in 
approving  or  disapproving  items  in  the  budget;  and  on  the  part  of  the  controller  in  approv- 
ing or  disapproving  bills  that  come  before  him  for  audit. 

"Very  respectfully, 
(Signed) 

"E.  W.  CLARK,  E.  W.  Clark  &  Co., 
"W.  W.  FRAZIER,  Philadelphia  Trust  Co., 
"RICHARD  M.  HARTLEY,  Land  Title  Co., 
"ARTHUR  E.  NEWBOLD,  Drexel  &  Co., 
"C.  S.  W.  PACKARD,  The  Pennsylvania  Co., 
"  G.  C.  PURVEY,  Philadelphia  Savings  Fund, 
"CHAS.  J.  RHOADS,  Girard  Trust  Co." 


M145386 


KORKWORE) 


There  was  inaugurated  by  the  city  controller  January  1,  1911,  a  complete  system  of  double 
entry  bookkeeping  that  produces  current  reports  of  financial  condition,  operating  results  and 
condition  of  funds,  both  in  summary  and  in  detail,  for  the  city  and  county  of  Philadelphia. 
An  inventory  of  city  and  county  property  was  taken  in  1910  by  direction  of  the  city  controller, 
and  proprietary,  fund  and  summary  consolidated  balance  sheets  as  of  December  31,  1910,  were 
included  in  the  City  Controller's  Annual  Beport  for  that  year. 

The  present  volume  is  the  second  edition  of  the  Manual  of  Accounting,  Reporting  and 
Business  Procedure  of  the  City  and  County  of  Philadelphia,  the  first  edition  of  which  was 
published  December  29,  1913.  "While  the  text  of  the  first  edition  has  been  completely  revised, 
no  changes  have  been  made  in  the  fundamental  accounting  principles  laid  down  therein  and 
made  effective  January  1,  1914,  for  the  various  departments  and  bureaus  of  the  city  and  county 
government.  The  present  edition  contains  illustrations  of  the  forms  essential  to  the  successful 
operation  of  the  asset  and  liability,  revenues  accrued  and  expenses  incurred  and  fund  system  of 
accounting  and  reporting,  whereas  the  original  edition  did  not  contain  any  forms.  Reference 
was  had  in  that  edition  to  the  blue  book  of  forms  entitled  Advance  Sheets  of  Departmental 
Forms  for  the  Asset  and  Liability,  Revenue,  Expense  and  Fund  System  of  Accounting  and  Re- 
porting, issued  by  the  city  controller  on  December  16,  1912,  and  made  effective  January  1, 
1913.  The  classification  of  expenditures  was  standardized  with  the  publication  March  31,  1914, 
of  the  Object  of  Expenditure  Classification. 

The  procedure  described  in  this  manual  for  the  several  departments  and  bureaus  is  neces- 
sary in  order  that  their  accounts,  in  which  the  great  bulk  of  the  city's  transactions  are  first 
reflected,  may  furnish  the  information  required  for  the  asset  and  liability,  revenues  accrued 
and  expenses  incurred  and  fund  system  of  accounting  and  reporting. 

The  purpose  of  this  manual  is  to  prescribe  a  comprehensive  and  orderly  method  of 
accounting  and  reporting  for  the  city  and  county  of  Philadelphia.  It  is  designed  to  furnish, 
with  respect  to  municipal  business,  the  information  regarded  by  bankers  and  business  men  as 
absolutely  essential  in  the  administration  of  private  business.  It  is  assumed  that  the  inter- 
ests of  citizens  are  analogous  to  those  of  stockholders  of  private  corporations;  that  public 
officials  are  trustees;  and  that  the  common  interests  of  trustees  and  stockholders  will  best 
be  promoted  by  a  system  of  accounts  and  reports  which  reflects  accurately  all  the  important 
financial  relations  which  affect  those  interests. 

There  is  nothing  novel  in  the  accounting  system  here  prescribed.  Its  terms  are  in  com- 
mon use  in  the  financial  statements  of  private  enterprises.  Nor  is  it  revolutionary  in  its 
attitude  toward  older  systems  of  governmental  and  municipal  accounting.  Its  function  is 
rather  to  round  out  and  complete  the  older  systems,  which  confined  themselves  almost  exclu- 
sively to  appropriation,  expenditure,  cash  and  debt  statements.  In  prescribing  for  the  city 
and  county  of  Philadelphia  an  accounting  system   showing   assets   and   liabilities,    revenues 

vii 


viii  FOREWORD 

accrued  and  expenses  incurred,  appropriations  and  funds,  my  guiding  purpose  is  to  make 
available  to  councils,  the  mayor,  the  city  controller  and  to  other  administrative  and  executive  offi- 
cers, current  reports  showing  financial  condition,  operating  results  and  condition  of  funds  similar 
to  those  which  are  commonly  available  to  the  administrative  heads  of  well  managed  private  en- 
terprises. 

The  activities  of  the  city  and  county  are  diverse,  including  among  its  numerous  func- 
tions farming,  manufacturing,  public  service  enterprises  and  the  operation  of  hospitals  and 
other  institutions.  I  have  had  these  conditions  constantly  in  mind  in  preparing  a  system  of 
accounting  that  would  be  practical  in  every  way  and  that  at  the  same  time  would  be  sufficiently 
comprehensive  to  tell  currently  a  complete  story  of  the  financial  transactions,  work  done  and 
results  accomplished  in  every  activity  of  the  city  and  county  government. 

JOHN  M.  WALTON, 

City  Controller. 


XABLE    OK    CONXENXS 


PAGES 

EXCERPT  FROM  LETTER  OP  BANKERS v 

FOREWORD    vii-viii 

DIAGRAM  SHOWING  THE  GENERAL  PLAN  OF  THE  ASSET  AND  LIABILITY, 
REVENUES  ACCRUED,  EXPENSES  INCURRED  AND  FUND  SYSTEM  OF 

ACCOUNTING  AND  REPORTING xiii 

DIAGRAM  OF  ACCOUNTING  SYSTEM  AND  MONTHLY  GENERAL  JOURNAL 

ENTRIES  FOR  AN  OPERATING  DEPARTMENT  OR  BUREAU xiv 

TABLE  OF  FORMS xv-xvii 

Chapteb  I 

GENERAL  DESCRIPTION  OP  THE  ASSET  AND  LIABILITY,  REVENUES  ACCRUED, 

EXPENSES  INCURRED  AND  FUND  SYSTEM  OP  ACCOUNTING  AND 

REPORTING   AND   DEFINITIONS    OF   MODERN 

ACCOUNTING  TERMS 

General  Method  of  Operation — ^Permanent  Record  op  Each  Transaction — Two 
Entries  prom  Each  Document — Control  Over  the  Accuracy  op  Accounts  and 
Reports — Uniformity  of  Treatment  op  Similar  Accounts — Definitions 1-6 

Chapter  II 

DESCRIPTION  AND  USE  OF  DOCUMENTS 

Requisition  on  Storekeeper — Requisition  on  Central  Office  of  a  Department  or 
Bureau — Requisition  on  Department  of  Supplies — Requisition  on  Another 
Department  or  Bureau — Contract  Orders — Open  Market  Orders — Regularly- 
rendered  Invoices — Memorandum  Invoices — Interdepartmental  Invoices — 
Credit  Memoranda — Expenditure  Vouchers — Contract  Vouchers — Open 
Market  Order  Vouchers — Payroll  and  Miscellaneous  Vouchers — Revenue  and 
Receipt  Documents — Advices  of  Voucher  Adjustment 7-33 

Chapter  III 
MECHANICAL  TABULATION 

Codes — Cards — Punching — Sorting — Tabulating — Printing — Analysis  of  Expenses 

Incurred,  Property  Acquired  and  Other  Expenditures  by  Mechanical  Process      34-37 

Chapter  IV 

CLASSIFICATION  OF  EXPENDITURES 

Organization  Units — Functions — Characters  of  Expenditure — Secondary  Classi- 
fication OF  Certain  Expenditures  by  Character — Objects  of  Expenditure — 
Funds — Reconciliation  of  Expenditures 38-53 

ix 


X  TABLE   OF  CONTENTS 

Chapter  V 

CLASSIFICATION  OF    INCOME 

Organization  Units — Functions — Characters  of  Income — Source — Funds — Recon- 
ciliation OF  Income 54-62 

Chapter  VI 

DESCRIPTION  AND  USE  OF  REGISTERS  AND  SCHEDULES  OF  DOCUMENTS 

Register  and  Schedule  of  Contracts — Register  and  Schedule  op  Orders,  Contract 
AND  Open  Market — Register  and  Schedule  of  Invoices  and  Payrolls — Regis- 
ter and  Schedule  of  Invoices  Sent  to  Department  of  Supplies — Register  and 
Schedule  of  Vouchers  Sent  to  City  Controller — Register  and  Schedule 
OF  Reductions  in  Contract  Reserves  —  Register  and  Schedule  op 
Services  Rendered  Other  Bureaus — Register  and  Schedule  op  Services  Re- 
ceived FROM  Other  Bureaus — Monthly  Report  of  Stores  Issued  from  Store- 
house (with  copy  for  City  Controller) — Register  and  Schedule  op  Reserves 
for  Repairs  and  Depreciation — Register  and  Schedule  of  Revenue  Accruals 
— Register  and  Schedule  of  Income  (Accounts  Receivable) — Register  and 
Schedule  op  Cash  Transactions 63-97 

Chapter  VII 

DESCRIPTION  AND  USE  OF  DETAIL  LEDGERS 

Appropriation  Ledgers — Contract  Ledgers — Claimants'  Ledger — Expense  Ledger 
— Stores  Ledger — ^Work  in  Progress  Ledger — Property  Ledger — Reserve  for 
Repairs  and  Depreciation  Ledger — Cash  Ledger — Revenue  Ledger — Accounts 
Receivable  Ledger 98-116 

Chapter  VIII 

DESCRIPTION  AND  USE  OF  GENERAL  JOURNAL  AND  GENERAL  JOURNAL 

ENTRIES 

Double  Entry  Bookkeeping — General  Journal  and  General  Journal  Entries — 
Standard  Outline  Monthly  General  Journal  Entries  for  an  Operating  De- 
partment OR  Bureau — Department  of  Supplies — Standard  Outline  General 
Journal  Entries  for  Opening  New  Set  of  Books — For  Closing  at  End  of  an 

Accounting  Period — Opening  General  Journal  Entries,  January  1,  19 — 

Monthly  General  Journal  Entries — Journal  Entries  for  Closing  at  End  of 

an  Accounting  Period  117-128 

Chapter  IX 

DESCRIPTION  AND  USE  OF  THE  GENERAL  LEDGER 

Proprietary  Accounts — Debit  Accounts — Credit  Accounts — General,  Loan  and 
Special  and  Trust  Accounts — Fund  Accounts — Debit  Accounts — Credit  Ac- 
counts— General,  Loan  and  Special  and  Trust  Funds — Nature  of  Debits  and 
Credits  to  Proprietary  and  Fund  Accounts 129-136 


TABLE   OF   CONTENTS  XI 

Chapter  X 
DESCRIPTION  AND  USE  OF  MONTHLY  REPORTS  FROM  DETAIL  LEDGERS 

Monthly  Appropriation  Statement — ^Monthly  Contract  Statement — Monthly 
Open  Market  Order  Statement — ^Monthly  Comparative  Stores  Statement — 
Monthly  Statement  of  Expenses  Incurred — Monthly  Work  in  Progress  State- 
ment— Monthly  Statement  of  Permanent  Properties  and  Equipment — 
Monthly  Reserve  for  Repairs  Statement — Monthly  Depreciation  Statement 
— Monthly  Revenue  Statement — ^Monthly  Cash  Statement 137-152 

Chapter  XI 
DESCRIPTION  AND  USB  OF  SUMMARY  REPORTS  FROM  THE  GENERAL  LEDGER 

Balance  Sheets  and  Operation  Accounts — Trial  Balances — Checks  on  Accuracy 

OF  Monthly  Trial  Balance — Forms  for  Summary  Reports 153-163 

Chapter  XII 
A  MUNICIPAL  FINANCIAL  PROGRAM— BUDGET-MAKING 

Municipal  Financial  Program — ^Municipal  Budget — Preparation  of  the  Annual  Es- 
timates— Description  and  Use  of  Forms — Explanation  of  Terms  Used  in 
the  Budget 164-186 

Chapter  XIII 
INVENTORIES  AND  TRANSFERS  OF  PROPERTY 

Inventories — Inventories  of  Property — Reserves  for  Depreciation  and  Repairs — 
Form  for  Inventory  of  Land,  Structures  and  Other  Improvements — Form  for 
Inventory  of  Equipment  (Including  Livestock) — Transfers  of  Property — 
Form  for  Record  of  Transfer  of  Equipment  (Including  Livestock) — Form  for 
Record  of  Transfer  of  Stores 187-197 

Chapter  XIV  i 

ORGANIZATION  UNITS,  FUNCTIONS  AND  ACTIVITIES 

Organization  Units,  Functions  and  Activities  of  the  City  and  County  of  Phila- 
delphia— Detail  Explanation  of  the  Functional  Classification 198-203 

Chapter  XV 
RATES  OF  DEPRECIATION 

Percentages  of  Depreciation  on  Equipment  and  Structures  in  Accordance  with 

Kind  of  Property  Classification 204-210 

INDEX  '      213 


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XIV 


TABLE    OK    KORMS 


DOCUMENTS 

form  no.  p-'^ge 

1.  Requisition  on  Department  of  Supplies — Original 16 

lA.    Requisition  on  Department  of  Supplies — Requisitioneb 17 

IB,    Requisition  on  Department  of  Supplies — Cost  Division  File 18 

IC.    Requisition  on  Department  of  Supplies — Cost  Division  Tickler. 19 

2.  Order — Original  Sent  to  Contractor. 20 

2A.     Order — Contractor's  Copy....-.„ 21 

2B,    Order — Acknowledgment  by  Contractor  of  Receipt  of  Order 22 

2C.    Order — City  Controller 's  Copy 23 

2D.     Order — Office  Copy 24 

2E.    Order — Advice  to  Consignee 25 

2E.     Order — Advice  to  Consignee  (Back) „ 26 

2F.    Order — Consignee  's  Office  Copy 27 

2G.    Order — Inspector  's  Office  Copy_ 28 

3.  Contract  Voucher 29 

3A.     Open  Market  Order  Voucher ™ 30 

3B.    Payroll  and  Miscellaneous  Voucher 31 

3C.    Voucher — Inside  Design 32 

4.  Advice  of  Voucher  Adjustment  by  City  Controller — Original 33 

5.  Card  Used  in  Mechanical  Tabulation 35 

REGISTERS  AND  SCHEDULES  OF  DOCUMENTS 

6.  Register  of  Contracts _ 78 

6A.    Schedule  op  Contracts - 79 

7.  Register  of  Orders „ ~ „ 80 

7A.     Schedule  of  Orders _ 80 

8.  Register  of  Invoices  and  Payrolls 81 

8A.    Schedule  of  Invoices  and  Payrolls _ 8] 

9.  Register  of  Vouchers  Sent  to  City  Controller 82 

9A.    Schedule  of  Vouchers  Sent  to  City  Controller 82 

10.  Register  of  Reductions  in  Contract  Reserves 83 

lOA.    Schedule  of  Reductions  in  Contract  Reserves 84 

11.  Register  of  Services  Rendered  Other  Bureaus 85 

llA.    Schedule  of  Services  Rendered  Other  Bureaus 86 

XV 


XVI  TABLE    OF    FORMS 

FORM  NO.         REGISTERS  AND  SCHEDULES  OF  DOCUMENTS— Concluded  page 

12.  Register  of  Services  Received  from  Other  Bureaus 87 

12A.     Schedule  of  Services  Received  from  Other  Bureaus 88 

13.  Monthly  Report  of  Stores  Issued  and  Returned 89 

14.  Register  of  Reserves  for  Repairs  andd  Depreciation 90 

14A.     Schedule  of  Reserves  for  Repairs  and  Depreciation 91 

15.  Register  of  Revenue  Accruals 92 

15A.     Schedule  of  Revenue  Accruals 93 

16.  Register  of  Income  (Accounts  Receivable)  94 

16A.     Schedule  of  Income  (Accounts  Receivable)  95 

17.  Register  of  Cash  Transactions 96 

17 A.     Schedule  of  Cash  Transactions 97 

DETAIL  LEDGERS 

18.  Appropriation  Ledger Ill 

18A.    Appropriation  Ledger — Expenditure  Ruling Ill 

19.  Contract  Ledger — Face  of  Sheet 112 

19A.     Contract  Ledger — ^Reverse  Side 112 

20.  Claimants  '  Ledger  113 

21.  Expense  Ledger 114 

22.  Stores  Ledger — Card 115 

23.  Property  Ledger 116 

MONTHLY  REPORTS 

25.  Monthly  Appropriation  Statement 142 

26.  Monthly  Contract  Statement 143 

27.  Monthly  Open  Market  Order  Statement 144 

28.  Monthly  Comparative  Stores  Statement 145 

29.  Monthly  Statement  of  Expenses  Incurred 146 

30.  Monthly  Work  in  Progress  Statement 147 

31.  Monthly  Statement  of  Permanent  Properties  and  Equipment 148 

32.  Monthly  Reserve  for  Depreciation  Statement  149 

33.  Monthly  Reserve  for  Repairs  Statement  150 

34.  Monthly  Revenue  Statement 151 

35.  Monthly  Statement  of  Cash  Transactions  152 

SUMMARY  REPORTS 

36.  Summary  Consolidated  Balance  Sheet  155 

37.  General  Account  Balance  Sheet,  Operation  Account  and  Investment  of 

THE  City  „ 156-157 

38.  Capital  Account  Balance  Sheet 158-159 

39.  Special  and  Trust  Account  Balance  Sheet 160-161 

40.  Comparative  Fund  Balance  Sheet 162-163 


TABLE  OI'^  FORMS  XVU 

BUDGET  FORMS 

FORM    NO.  PAGE 

41.  No.  1 — Recapitulations — General  and  Loan  Funds 170-171 

42.  No.  2 — Direct  Expense  and  Miscellaneous 172-173 

43.  No.  3 — Repairs  and  Net  Stores  Balances 174-175 

44.  No.  4 — Replacements  and  Property  Acquisitions 176-177 

45.  No.  5 — Salary  Supporting  Schedule 178-179 

46.  No.  6 — Department    of    Supplies — Recapitulations    General    and    Loan 

Funds  : _ 180-181 

47.  No.  7 — Department  op  Supplies — Direct  Cost  of  Service  and  Net  Stores 182-183 

48.  No.  8 — Department  of  Supplies — Repairs,  Replacements  and  Property  Ac- 

quisitions   184-185 

49.  No.  9 — Special  and  Trust  Funds 186 

INVENTORY  FORMS 

50.  No.  1 — Inventory  of  Land,  Structures  and  Other  Improvements 195 

51.  No.  2 — Inventory  OF  Equipment  (Including  Livestock) 195 

52.  No.  3 — Record  of  Transfer  of  Equipment  (Including  Livestock) 196 

53.  No.  4 — Record  op  Transfer  of  Stores 197 

NOTES  FOR  FORMS 

In  stating  the  sizes  of  the  forms  it  is  understood  that  the  binding  edge  of  the  form  is  the 
first  size  mentioned. 

In  having  forms  designed  for  use  in  the  typewriter  consideration  should  be  given  to  size 
of  the  carriage  of  the  machine  and  the  proper  margins  provided  on  the  forms  to  suit. 


MANUAL  OF  ACCOUNTING,  REPORTING  AND 

BUSINESS  PROCEDURE 


CtIAF»XER  I 

GENERAL  DESCRIPTION  OF  ASSET  AND  LIABILITY,  REVENUES  ACCRUED  AND 
EXPENSES  INCURRED  AND  FUND  SYSTEM  OF  ACCOUNTING  AND  REPORT- 
ING AND  DEFINITIONS  OF  MODERN  ACCOUNTING  TERMS 

The  purpose  of  the  asset  and  liability,  revenues  accrued,  expenses  incurred  and  fund  sys- 
tem of  municipal  accounting  and  reporting  is  to  enable  the  city  controller  and  other  executives 
regularly  and  promptly  to  obtain  the  information  needed  for  the  effective  performance  of  their 
duties.  It  simplifies  administrative  methods  and  procedure  by  placing  the  accounts  and  reports 
of  each  department  and  bureau  on  a  uniform  basis.  The  records  required  consist  of  six  classes, 
as  follows: 

1.  Files  of  documents  containing  the  original  evidence  of  each  transaction. 

2.  Registers  and  schedules  for  each  class  of  documents. 

3.  Detail  ledgers  for  keeping  each  general  class  of  accounts. 

4.  General  ledger  containing  summary  accounts. 

5.  Detail  reports — schedules  of  balances  and  totals — from  detail  ledgers. 

6.  Summary  reports — balance  sheets  and  operation  accounts — taken  from  the  general 

ledger. 

The  accounts  and  reports  are  grouped  or  classified  as  follows: 

1.  Proprietary  Accounts 

a.  General  account — current  assets  and  liabilities,  revenues  and  expenses. 

b.  Capital  account — the  municipal  plant  and  long  term  debt. 

c.  Special  and  trust  accounts — assets  set  aside  and  liabilities  incurred  for  special 

purposes  and  for  beneficiaries. 

2.  Fund  Accounts 

a.  General  fund — appropriations  of  general  funds  and  resources  available  to  meet 

them. 

b.  Loan  funds — funding  provisions  financed  by  borrowing. 

c.  Special  and  trust  funds — special  and  trust  appropriations  and  resources. 

GENERAL  METHOD  OF  OPERATION 

The  general  method  of  operating  the  system  is  the  same  for  each  department  and  bureau, 
whether  applied  to  expenditures  or  revenues  and  receipts.  The  accounts  as  kept  by  each  of 
the  operating  departments  and  bureaus  show  in  summary  form  as  well  as  in  detail  analysis: 

1.  The  proprietary  relations — that  is  the  assets,  the  liabilities  and  reserves,  and  the 

net  current  assets  as  well  as  net  investment  of  the  city; 

2.  The  operating  results — that  is  the  revenues  accrued,  the  expenses  incurred  and  the 

excess  of  the  one  over  the  other;  and 

3.  The  funding  relations — that  is  the   authorizations  to   incur  liabilities  and   spend 

money  and  the  character  and  condition  of  the  funded  resources  available  to 
meet  them. 


2  GENERAL  DESCRIPTION  OP  ACCOUNTING  SYSTEM 

The  proprietary  relations  and  the  operation  accounts  of  the  city  are  substantially  the  same 
as  the  similar  accounts  which  are  found  in  private  business  accounting. 

The  fund  accounts  are  peculiar  to  municipal  accounting,  although  they  are  coming  to  be 
adopted  by  private  corporations.  They  are  segregated  and  kept  in  a  distinct  group  of  accounts 
because  of  the  necessity  of  showing  separately  from  the  assets  and  liabilities  the  authorizations 
to  incur  liabilities  (appropriations)  and  certain  contingent  liabilities — which  are  incurred  as 
a  result  of  the  authorizations,  viz.:  Contracts  entered  into  and  open  market  orders  issued.  An 
appropriation  is  not  only  an  authorization  to  the  treasurer  to  disburse  and  an  authorization  to 
the  department  head  to  **draw,"  but  it  is  also  an  authorization  to  incur  liabilities  for  the 
specific  purpose  of  the  appropriation.  Unless  the  contracts  entered  into  and  the  open  market 
orders  issued  are  charged  against  the  unencumbered  balance  of  appropriations,  it  is  impossible 
to  ascertain  the  amount  of  appropriations  free  from  encumbrances,  or  unencumbered.  It  will 
be  noted  that  proprietary  accounts  are  not  affected  by  these  transactions  and  will  not  be  until 
the  liabilities  become  actual  in  nature  by  the  receipt  of  goods  or  services. 

In  the  general  ledger  of  a  department  or  bureau  the  balancing  fund  account  on  the  debit 
side  to  the  fund  accounts  above  discussed  is  "budget  allowance"  account.  The  balance  of  this 
account  represents  the  unexpended  balances  of  appropriations. 

The  accounts  of  the  department  of  supplies,  as  the  city's  purchasing  agent,  are  some- 
what different  from  those  of  the  operating  departments  and  bureaus.  They  deal  very 
largely  with  unexpended  balances  of  appropriations  for  supplies  for  all  departments ;  and  with 
contracts,  open  market  orders,  and  other  encumbrances  against  them.  They  have  little 
or  nothing  to  do  with  proprietary  accounts,  except  as  dealing  with  its  own  assets.  Its  own  lia- 
bilities and  reserves,  revenues  accrued  and  expenses  incurred,  the  same  as  other  departments. 

The  principal  features  of  the  asset  and  liability,  revenues  accrued,  expenses  incurred  and 
fund  system  of  accounting  and  reporting  are : 

1.  Permanent  Record  op  Each  Transaction 

Each  document  must  contain  such  information  and  must  bear  such  signatures  and  verifi- 
cations as  to  make  it  an  original  entry  and  the  best  evidence  which  may  be  produced  to  prove 
just  what  each  transaction  was,  and  definitely  to  locate  personal  responsibility  for  each  step  in 
the  transaction  from  its  beginning  to  its  consummation. 

Each  file  of  original  documents  constitutes  a  complete  record  of  all  transactions  of  the  class. 

2.  Two  Entries  Made  prom  Each  Document 

As  a  means  of  protecting  the  city  against  loss  of  original  evidence,  and  for  the  purpose  of 
fulfilling  all  accounting  requirements,  not  less  than  two  entries  are  made  in  the  books  of 
record  from  each  document.  The  first  entry  is  made  from  the  original  document  or 
schedule  of  documents  in  a  register  which  serves  as  a  numerical  index  to  the  original  files,  as 
well  as  a  secondary  record  of  all  the  essential  facts  contained  on  the  original  document.  Being 
classified  according  to  classes  of  documents,  each  register  also  serves  the  same  accounting 
purpose  as  a  journal  or  other  book  of  original  entry  by  means  of  which  detail  ledger  postings 
may  be  proved.  The  second  entry  is  made  from  the  original  document  which  has  been 
registered,  or  from  a  copy  or  schedule  thereof,  in  a  detail  or  subsidiary  ledger  account. 

Both  the  registration  and  the  detail  ledger  entry  thereby  become  original  entries  of  the 
information  contained  in  a  document,  and  as  these  entries  are  made  independently,  there  is 
no  chance  for  copying  an  error  in  registration  or  posting  from  one  book  to  another. 

In  case  there  is  more  than  one  detail  ledger  affected  by  the  transaction,  as  many  entries  are 
made  as  there  are  different  detail  or  subsidiary  ledger  accounts  affected. 

For  example,  an  open  market  order  is  entered  as  an  encumbrance  against  a  specified  ac- 
count in  the  appropriation  ledger  and  in  a  specified  account  under  the  name  of  the  vendor  in 
the  claimant's  ledger;  a  contract  order  is  entered  against  a  specified  account  under  the  name 


GENERAL   DESCRIPTION  OP  ACCOUNTING  SYSTEM  3 

of  the  contractor  in  the  contract  ledger  but  not  in  the  appropriation  ledger  for  the  reason 
that  the  encumbrance  is  set  up  from  the  original  contract  at  the  time  of  its  execution  and  not 
from  the  order,  as  is  the  case  with  open  market  orders. 

3.  Control  Over  the  Accuracy  of  Accounts  and  Reports 

The  totaling  of  the  registers  and  the  posting  of  the  totals  to  a  general  ledger  through  the 
medium  of  a  general  journal,  are  to  be  done  at  the  end  of  each  month,  or  as  often  as  may  be 
found  desirable  to  prove  the  accuracy  of  postings  to  the  detail  or  subsidiary  ledgers.  The 
general  ledger  accounts,  therefore,  serve  a  double  purpose: 

a.  They  furnish  a  complete  summary  of  all  transactions  for  the  period; 

b.  The  trial  balance  of  the  general  ledger   gives   to   administrative    and    controlling 

officers  balances  or  totals  to  which  the  accuracy  of  all  the  schedules  of  balances 
and  totals  of  the  subsidiary  ledgers  may  be  proved. 

Control  over  the  accuracy  of  the  books  should  therefore  be  complete  with  respect  to  every 
detail  of  the  accounts,  as  well  as  the  mathematical  accuracy  of  every  item  contained  in  both  the 
summary  and  detailed  accounts. 

4.  Uniformity  op  .Treatment  to  Similar  Accounts 

The  required  forms  of  records  give  uniformity  of  treatment  to  similar  accounts  in  each 
of  the  departments,  bureaus  and  offices  of  the  city.  The  documents  and  books  so  far  as  possible 
are  made  self-explanatory,  the  forms  and  columns  all  bearing  captions  and  instructions,  the 
purpose  of  which  is  to  identify  the  forms  and  to  give  certainty  to  the  procedure  of  those  whose 
duty  it  is  to  keep  them. 

The  only  part  of  this  system  which  requires  considerable  knowledge  of  accounting  is  the 
general  journal  and  the  general  ledger — the  instruments  by  means  of  which  control  over  the 
accuracy  and  completeness  of  detail  accounts  and  reports  is  secured.  While  of  necessity  the 
theory  of  these  summary  accounts  must  be  technical  and  exacting  in  order  to  serve  as  an  in- 
strument of  precision  in  the  hands  of  the  central  controlling  officer  of  the  city,  no  doubt  or 
question  is  left  for  the  bookkeeper,  as  the  whole  practice  is  charted  and  each  action  to  be  taken 
is  prescribed. 

The  classification  established  for  the  general  ledger  accounts  has  been  defined  after  careful 
consideration  of  the  question :  What  is  the  most  summary  statement  of  facts  needed  by  officers 
in  the  administration  of  the  city's  business?  In  establishing  the  classification  of  detail  ac- 
counts, the  aim  has  been  to  furnish  information  in  any  detail  which  may  be  desired  about 
any  item  in  the  summary  statements  of  account. 

DEFINITIONS  OF  MODERN  ACCOUNTING  TERMS 

These  definitions  are  here  given  that  there  may  be  no  doubt  as  to  the  meaning  attached 
to  the  accounting  terms  used  in  this  manual. 

Accounts  Payable — ^Unpaid  balances  due  creditors  not  evidenced  by  notes,  bonds  or 
other  certificates  of  indebtedness. 

Accounts  Receivable — (Claims  due  to  the  city. 

Adjustments — The  amount  added  to  or  taken  from  an  account  to  affect  a  reconcilement. 

Administration  Expense — Expenses  incurred  for  direction  and  control,  the  cost  of  which 
is  not  directly  distributable  to  operation,  maintenance  or  the  acquisition  of  permanent  improve- 
ments. 

Appropriation — An  authorization  to  incur  liabilities  and  to  expend  money  for  a  specific 
purpose. 

Assessment — A  special  levy  against  property  collectible  from  its  owner  to  defray  the  cost 
of  specified  public  improvements  or  services  undertaken  in  the  interest  of  the  general  public. 


4  GENERAL   DESCRIPTION   OP   ACCOUNTING   SYSTEM 

Assets — The  property  or  wealth  of  the  city,  which  is  made  the  subject  of  accounting  record. 

Balance  Sheet — A  statement  of  assets  and  liabilities  contrasted  in  such  a  manner  as  to 
show  the  excess  of  the  one  over  the  other,  such  excess  representing  either  a  surplus  or  a 
deficit. 

Budget  Allowance — An  appropriation  to  a  department  or  bureau. 

Capital  Account — ^Consists  of  capital  assets,  capital  liabilities  (see  definitions  of  these 
terms),  capital  reserves  and  capital  surplus. 

Capital  Assets — Land,  structures,  non-structural  improvements,  equipment,  accounts  re- 
ceivable to  be  applied  to  the  reduction  of  debt  and  the  unexpended  proceeds  of  loans  sold. 

Capital  Liabilities — Long  term  indebtedness  and  other  liabilities  incurred  in  the  acquisi- 
tion of  capital  assets. 

Capital  Outlays — A  term  used  to  cover  the  cost  of  acquiring  property,  of  paying  debt, 
and  of  carrying  stores  and  work  in  progress  out  of  revenue  moneys. 

Cash — ^Money  in  hand  and  credit  balances  in  depositories. 

Contingent  Liabilities — Obligations  in  connection  with  which  there  are  conditions  which 
have  to  be  fulfilled  before  they  become  actual  liabilities. 

Countersignments — ^Are  the  expenditure  vouchers  audited  by  the  department  of  city  con- 
troller and  charged  to  their  respective  appropriation  accounts  in  the  appropriation  ledgers  of 
that  department. 

Current  Assets — ^Property  of  the  city  which  may  be  used  in  the  work  of  operation  and 
maintenance,  or  funds  to  meet  the  cost  thereof;  or  property  which  may  be  used  to  meet  cur- 
rent liabilities. 

Current  Liabilities — Current  financial  obligations  incurred  in  the  city's  operation  and 
maintenance,  and  loans  made  in  anticipation  of  the  collection  of  revenues. 

Deficiencies — The  amounts  by  which  appropriations  and  other  authorizations  to  incur 
liabilities  are  over-encumbered. 

Depreciation — The  loss  in  the  cost  value  of  property  and  equipment  which  cannot  be  off- 
set by  repairs.  It  is  only  offset  by  the  acquisition  of  new  property  and  equipment  or  parts 
to  replace  the  wearing  out  or  obsolescence  of  the  old  property  and  equipment.  Depreciation  is 
figured  by  classes  of  property  and  not  by  individual  pieces.  For  the  method  of  figuring  de- 
preciation see  Chapter  XIII,  Inventories  and  Transfers  of  Property  and  Chapter  XV,  Rates  of 
Depreciation. 

Deficit — An  excess  of  liabilities  over  assets.     The  opposite  of  a  surplus. 

Disbursements — Cash  expended  for  all  purposes  during  a  stated  period. 

Encumbrances — Amounts  represented  by  contracts  registered  and  open  market  orders 
issued  which  have  been  set  aside  from  appropriations  to  meet  these  liabilities  against  the  time 
when  they  will  become  demand  liabilities. 

Expenditures — The  total  cost  incurred  for  current  expenses,  abatements  of  revenue,  ac- 
quisitions of  property  or  other  assets  or  for  the  reduction  of  liabilities  and  includes  cash  pur- 
chases. 

Expenses — Cost  of  administration,  operation,  reserve  for  repairs,  reserve  for  replacements 
(depreciation)  and  fixed  charges  incurred  in  or  accrued  to  a  stated  period  irrespective  of  the 
date  of  payment. 

Fixed  Charges — Amouilts  that  are  recurrent  and  that  may  be  predetermined,  arising  in 
most  cases  from  obligations  of  a  long  term  nature,  such  as  interest  on  loans  and  mortgages,  rent 
for  leased  property,  ground  rent,  insurance  and  taxes. 


GENERAL   DESCRIPTION   OF   ACCOUNTING   SYSTEM  O 

General  Account — All  accounts  reflecting  the  current  financial  condition  of  the  city  and 
including  the  current  assets,  current  liabilities  (see  definitions  of  these  terms),  current  reserves, 
and  current  operation  accounts. 

General  Fund — The  estimate  of  revenue  receipts  and  the  cash  in  the  treasury  from  or- 
dinary revenue  sources,  less  outstanding  vouchers  audited  and  warrants  payable,  that  is  avail- 
able for  the  current  expenses  of  government,  the  payment  of  debt  and  the  acquisition  of  prop- 
erties. 

Income — The  amount  of  funds  collectible  in  a  certain  period. 

Inventory — An  itemized  list  of  articles,  stores,  equipment  and  property  with  values. 

Investment  of  the  City — The  account  in  the  general  ledger  of  an  operating  department 
or  bureau  which  corresponds  to  the  sum  of  the  capital,  surplus  and  profit  and  loss  accounts  in 
private  business.  The  balance  represents  the  excess  of  assets  over  liabilities,  or  the  equity  or 
investment  of  the  city  as  of  a  given  date  in  that  department. 

Invoice — A  statement  of  account  rendered  by  a  person  who  has  furnished  supplies  or 
material  or  rendered  service  to  the  city,  such  statement  being  used  as  a  basis  of  settlement  of 
the  amount  due. 

Liabilities — Financial  obligations  incurred  by  the  city. 

Loan  Funds — The  proceeds  from  the  sale  of  bonds  for  long  term  loans.  Temporary  loans 
are  carried  in  the  general  fund. 

Maintenance  Expense — Expenses  incurred  for  the  care  and  upkeep  of  the  physical  prop- 
erties and  equipment  as  distinct  from  operation.  It  includes  the  annual  reserve  for  repairs  and 
the  annual  reserve  for  depreciation.  These  annual  reserves  are  charged  to  maintenance  expense 
and  credited  to  their  respective  reserve  accounts.  Actual  expenditures  for  repairs  and  replace- 
ments are  charged  to  these  reserve  accounts  respectively  instead  of  being  charged  direct  to 
maintenance  expense.  By  this  method  the  cost  of  maintenance  is  equitably  distributed  to  the 
current  expenses  of  each  year  regardless  of  the  year  in  which  the  repairs  or  replacements  are 
actually  made. 

Operation  Expense — The  ordinary  running  expense  of  the  city  government  incident  to  the 
cost  of  conducting  the  current  services  performed  by  the  city. 

Recapititlation — The  forecasting  or  bringing  together  of  details  of  like  character  into 
summaries. 

Receipts — All  cash  coming  into  the  possession  of  the  city  in  a  stated  period  irrespective 
of  the  source. 

Reconciliation  StzVtement — A  statement  that  analyzes  and  sets  forth  in  detail  the  differ- 
ences between  two  accounts. 

Repairs — Includes  all  expenditures  for  keeping  structures,  non-structural  improvements  and 
equipment  in  good  operating  condition  throughout  the  entire  period  of  the  estimated  life  of  any 
unit  thereof;  and  includes  also  expenditures  for  replacing  minor  parts  that  keep  property  in 
repair  only  during  the  estimated  life  thereof  and  do  not  lengthen  its  estimated  life. 

Replacements — Includes  all  expenditures  for  replacing  or  renewing  the  whole  or  an  import- 
ant part  of  any  structure,  non-structural  improvement  or  equipment,  and  which  extends  its  use- 
ful life  beyond  the  average  term  of  life  of  property  of  that  class. 

Reserve  for  Depreciation — An  amount  obtained  by  charging  ''maintenance  expense"  and 
crediting  "reserve  for  depreciation"  for  the  estimated  amount  of  depreciation  in  the  cost  value 
of  property  and  equipment  as  the  result  of  use  and  obsolescence.  Expenditures  for  replacements 
are  then  charged  to  the  reserve  for  depreciation  instead  of  being  charged  direct  to  maintenance 
expense  as  would  be  the  case  if  no  reserve  for  depreciation  were  set  up.  Where  the  amount  of 
depreciation  has  been  accurately  determined,  the  credit  balance  of  this  account  represents  the 


6  GENERAL  DESCRIPTION   OF  ACCOUNTING  SYSTEM 

expenditures  to  be  made  in  the  future  on  account  of  past  depreciation.     See  also  the  definition 
for  depreciation  and  Chapter  XIII  on  Inventories  and  Transfers  of  Property. 

Reserve  for  Contracts — An  amount  set  aside  from  appropriation  balances  for  the  liquid- 
ation of  contracts. 

Reserve  for  Open  Market  Orders — An  amount  set  aside  from  appropriation  balances  for 
the  liquidation  of  open  market  orders. 

Reserve  for  Repairs — An  amount  set  aside  by  charging  "maintenance  expense"  and  credit- 
ing "reserve  for  repairs"  for  the  estimated  amount  of  repairs  which  accrue  to  a  certain  period 
regardless  of  whether  the  repairs  to  property  are  made  in  that  period  or  not.  See  also  Chapter 
XIII  on  Inventories  and  Transfers  of  Property. 

Revenue — The  increment  of  gain  applicable  or  apportionable  to  a  certain  period  as  accru- 
ing in,  and  belonging  to,  that  period  irrespective  of  the  period  in  which  it  becomes  collectible 
or  is  collected. 

Salaries — Compensation  for  personal  services  fixed  upon  a  weekly,  monthly  or  yearly 
basis. 

Service  Transfer — Services  rendered  or  materials  or  supplies  transferred  from  one  depart- 
ment or  bureau  to  another  department  or  bureau. 

Sinking  Funds — Resources  set  aside  by  the  city  in  reserve  for  the  amortization  and  re- 
demption of  the  principal  of  the  city's  debt. 

Special  and  Trust  Account — A  statement  of  the  resources  held  by  the  city  in  trust  or  in 
its  capacity  as  trustee  or  special  corporate  agent,  together  with  any  liabilities,  reserves  or  surplus 
incident  thereto. 

Special  and  Trust  Funds — The  estimated  receipts  of  a  special  and  trust  nature  and  the 
special  and  trust  cash  in  the  treasury  applicable  to  appropriation  accounts,  and  funds  available 
for  appropriation. 

Surplus — The  excess  of  assets  over  liabilities  and  reserves.  In  the  general  books  of  the  city 
(city  controller's  department)  the  surplus  consists  of  two  parts,  (1)  the  excess  of  cash  over 
immediate  demands  (vouchers  audited  and  warrants  payable),  which  includes  the  amount 
which  must  be  held  available  to  cover  unexpended  appropriations  and  the  amount  which  is 
available  for  further  appropriation,  in  other  words,  the  "general  fund  surplus,"  and  (2)  the 
excess  of  other  assets  over  other  liabilities,  which  surplus  is  purely  of  a  proprietary  nature 
and  is  not  available  for  appropriation  as  such.  It  only  becomes  available  for  appropriation 
when  the  "other  assets"  are  converted  into  cash. 

Trial  Balance — A  list  in  two  parallel  columns  of  the  total  debits  and  total  credits  of  each 
open  account  of  a  ledger,  prepared  to  ascertain  that  the  total  debits  equal  the  total  credits  and 
used  as  a  basis  for  preparing  financial  statements.  A  trial  balance  need  only  contain  the  bal- 
ance of  each  open  account  of  a  ledger  if  the  financial  statements  to  be  prepared  do  not  require 
information  as  to  the  volume  of  transactions  affecting  each  account  as  shown  by  the  total 
debits  and  total  credits. 

Unapplied  (Net  Cash)  Balance — The  amount  of  cash  in  the  treasury  applicable  to  appro- 
priation accounts,  less  audited  vouchers  and  warrants  outstanding  and  unpaid. 

Voucher — A  document  containing  a  statement  of  an  amount  due  by  the  city  and  accom- 
panied by,  or  having  attached,  the  necessary  evidence  to  prove  the  justice  of  the  claim  and  con- 
taining the  approval  of  such  officers  of  the  city  as  may  be  required  to  pass  upon  the  evidence 
and  approve  the  claim  for  payment. 

Wages — Compensation  of  skilled  and  unskilled  employees  fixed  upon  a  per  diem  or  hourly 
basis. 


CHAPTER    II 

DESCRIPTION  AND  USE  OF  DOCUMENTS 

Documents,  as  applied  to  municipal  accounting,  are  the  original  or  oiBcial  papers,  which 
form  the  basis,  proof  or  support  of  a  financial  transaction  between  a  department  of  ths  city  and 
another  party,  arising  from  an  obligation  of  the  one  towards  the  other.  Documents  contain  all 
information  pertaining  to  the  transaction  and  they  also  include  records  within  a  department 
having  to  do  with  the  handling  of  property,  stores  and  the  adjustment  of  accounts. 

By  general  classes,  the  documents  are  as  follows : 

1.  Requisitions 

(a)  Requisitions  on  storekeeper. 

(b)  Requisitions  on  central  office  of  department  or  bureau, 
(e)    Requisitions  on  department  of  supplies. 

(d)    Requisitions  on  another  department  or  bureau. 

2.  Orders 

(a)  Contract  orders. 

(b)  Open  market  orders. 

3.  Invoices 

(a)  Regularly  rendered  invoices. 

(b)  Memorandum  invoices. 

(c)  Inter-departmental  invoices. 

(d)  Credit  invoices  or  credit  memoranda. 

4.  Expenditure  Vouchers 

(a)  Contract  vouchers. 

(b)  Open  market  order  vouchers. 

(c)  Payroll  and  miscellaneous  vouchers. 

5.  Revenue  and  Receipt  Documents 

(a)  Tax  and  water  bills. 

(b)  Rentals. 

(c)  Invoices  for  services  performed  by  the  city. 

(d)  Licenses,  fees  and  permits. 

6.  Advices  op  Voucher  Adjustment 

1.    REQUISITIONS 

A  requisition  is  a  request  made  by  an  officer  or  employee  of  the  city  for  services,  supplies 
and  materials,  such  instrument  becoming  an  official  document  when  duly  approved  by  an  au- 
thorized official. 

Requisitions  are  of  four  classes,  as  follows: 

(a)  Requisitions  on  storekeeper. 

(b)  Requisitions  on  central  office  of  department  or  bureau. 

(c)  Requisitions  on  department  of  supplies. 

(d)  Requisitions  on  another  department  or  bureau. 

(a)    Requisitions  on  Storekeeper 

The  form  used  for  "requisitions  on  storekeeper"  is  left  to  the  discretion  of  the  particular 
department.  It  must,  however,  contain  sufficient  information  to  enable  the  accounting  division 


8  .  DESCRIPTION    AND   USE   OF   DOCUMENTS 

to  properly  classify  the  materials  issued,  and  be  of  a  distinctive  form  and  color.  Requi- 
sitions on  storekeeper  being  prepared  in  triplicate,  the  original  and  duplicate  are  forwarded 
to  the  storekeeper  through  the  proper  channels,  and  the  triplicate  remains  as  a  permanent 
record  in  the  issuing  office. 

When  properly  approved,  the  original  and  duplicate  requisitions  are  sent  to  the  store- 
keeper and  are  his  authority  to  make  deliveries  requested  thereon.  Deliveries  from  the  store- 
house should  always  be  accompanied  by  the  duplicate  requisition,  which  serves  the  purpose  of 
a  "delivery"  or  "shipping"  ticket  and  bears  the  receipt  of  the  person  to  whom  the  materials 
are  issued.  At  the  time  of  delivery  of  the  goods,  the  storekeeper  notes  the  fact  upon  the 
original  requisition  and  forwards  it  to  the  central  accounting  office  of  the  department  or 
bureau.     The  duplicate  requisition  he  retains  on  file  as  a  storehouse  record. 

No  particular  method  of  numbering  the  requisitions  on  storekeeper  is  prescribed,  this 
being  left  to  the  discretion  of  the  departments. 

(b)    Requisitions  on  Central  Office  of  Department  or  Bureau 

When  there  is  need  for  articles  not  kept  by  the  storekeeper,  or  when  the  storekeeper  re- 
quires articles  at  the  storehouse  or  when  services  are  required,  a  requisition  on  the  central 
office  of  the  department  or  bureau  should  be  prepared  in  duplicate;  the  original  requisition 
being  forwarded  to  the  central  office  of  the  department  or  bureau;  the  duplicate  being  re- 
tained by  the  requisitioner. 

Upon  the  receipt  of  the  original  requisition  in  the  central  office  of  the  department  or 
bureau,  and  as  soon  as  the  necessity  for  the  requisition  has  been  determined,  either  (1)  a 
requisition  is  made  upon  the  department  of  supplies  (c,  described  below)  or  (2)  an  order  is 
sent  to  a  vendor  by  the  central  office  of  the  department  or  bureau,  or  (3)  a  requisition  on 
another  department  or  bureau  (d,  described  below)  is  made,  according  to  the  manner  in  which 
the  articles  or  services  are  to  be  obtained. 

A  departmental  order  for  the  purpose  of  filling  a  requisition  on  central  office  should  only 
be  issued  in  special  cases  where  its  issue  is  not  in  conflict  with  the  Act  of  Assembly  of  April  4, 
1903,  P.  L.  154,  and  where  there  is  an  unencumbered  balance  of  an  appropriation  available  in 
the  department  or  bureau  issuing  it. 

The  forms  used  for  the  requisition  on  the  central  office  are  of  a  distinctive  form 
and  color,  but  should  follow  the  same  general  lines  as  those  issued  upon  the  department  of 
supplies  (Form  No.  1).  Minor  changes  in  the  wording  and  which  do  not  change  the  essential 
character  of  the  requisitions  may  be  made  to  suit  the  requirements  of  the  particular  depart- 
ment. The  items  enumerated  must  be  intelligible  so  as  to  admit  of  their  proper  classification 
by  character  of  expenditure  and  by  function  or  activity. 

(c)    Requisitions  on  Department  of  Supplies,  (Form  1) 

Act  of  Assembly  of  April  4,  1903,  P.  L.  154  provides  that  the  department  of  supplies  shall 
have  the  direction,  control  and  administration  of  the  purchase  and  supply  of  all  articles  of 
personal  property  required  in  the  conduct  of  the  business  of  the  city  and  that  all  departments 
of  the  city  shall  obtain  such  articles  by  requisition  upon  the  department  of  supplies.  By  vir- 
tue of  this  act  the  department  of  supplies  is  designated  the  purchasing  agency  for  the  City  of 
Philadelphia. 

The  requisition  on  the  department  of  supplies  is  typewritten  in  triplicate  by  means  of 
carbon  paper;  as  many  additional  copies  may  be  made  as  individual  bureaus  may  require. 

The  office  or  station  requiring  the  material  makes  out  a  requisition  on  the  central  office  of 
a  department  or  bureau  (as  described  above)  and  transmits  it  to  the  chief  clerk,  who  makes  out 
a  requisition  on  department  of  supplies.  After  approval  by  the  proper  officials,  the  original 
(Form  1)  is  sent  to  the  department  of  supplies.  The  yellow  sheet  (Form  lA)  goes  to  requisi- 
tioner to  notify  him  that  requisition  has  been  made  out.    The  pink  copy  (Form  IB)  is  retained 


DESCRIPTION    AND    USE    OF    DOCUMENTS  » 

in  the  central  office  (chief  clerk)  of  the  department  or  bureau  and  filed  numerically.  The  blue 
copy  (Form  IC)  is  also  retained  in  the  chief  clerk's  office  and  filed  in  the  cost  division  tickler 
by  stations  originating  the  requisition. 

Separate  requisitions  must  be  prepared  for  each  class  of  supplies  included  in  each  appro- 
priation item  to  the  department  of  supplies,  and  separate  requisitions  for  supplies  on  schedule 
and  for  those  not  on  schedule. 

In  entering  or  listing  articles  leave  at  least  three-quarters  of  an  inch  between  each  entry. 

In  all  cases  where  articles  have  been  schedulized  by  the  department  of  supplies,  insert 
in  the  column  headed  "schedule"  the  class  and  item  number. 

In  the  column  for  "description"  state  in  definite  terms  precisely  what  is  required,  i.  e., 
make,  kind,  size,  or  pattern  of  the  article. 

The  cost  of  the  articles  by  unit  and  in  total  is  ascertained  and  placed  in  the  columns  headed 
"Estimated  Cost." 

The  last  two  columns  are  reserved  for  notations  by  the  department  of  supplies. 

In  case  a  requisition  form  is  spoiled  in  issuing,  it  should  be  canceled  by  marking  across 
the  face  the  word  "spoiled"  and  delivered  promptly  to  the  chief  clerk  and  by  him  forwarded 
to  the  department  of  supplies;  this  will  keep  the  consecutive  series  of  requisition  numbers  in- 
tact. 

(d)    Requisitions  on  Another  Department  or  Bureau 

When  the  occasion  arises  for  a  department  or  bureau  to  ask  that  work  be  done  for  it, 
or  that  supplies  and  materials  be  furnished  by  another  department  or  bureau,  a  requisition 
on  central  office  is  made  out  in  the  regular  form  by  the  person  requiring  the  services 
or  the  material  and  sent  to  the  central  office  of  the  bureau,  which  then  issues  on  the  other  depart- 
ment or  bureau  from  this  requisition,  an  inter-departmental  or  inter-bureau  requisition  upon 
a  form  similar  to  that  used  for  the  requisition  on  the  department  of  supplies. 

2.    ORDERS.     (Forms  2,  2A,  2B,  2C,  2D,  2E,  2F,  and  2G.) 

As  herein  used  orders  are  of  two  kinds,  namely,  contract  orders  and  open  market  orders, 
(a)  Contract  orders  will  be  understood  to  mean  the  requests  made  by  a  purchasing  agent  or 
other  person  authorized  to  request  the  delivery  of  supplies  and  materials  under  formally 
executed  contracts,  the  quality,  quantity  and  price  of  the  supplies  or  materials  being  gov- 
erned by  the  terms  of  the  contract  under  which  the  order  is  issued.  (b)  Open  market 
orders,  as  used  in  this  relation,  will  be  understood  to  mean  all  requests  for  the  delivery  of 
supplies,  materials,  or  the  rendering  of  service  not  formally  contracted  for  by  the  city,  and 
which,  upon  acceptance  and  delivery  by  the  person  receiving  the  same,  constitute  informal 
contracts,  the  quantity,  quality  and  price  being  determined  by  correspondence  and  other  in- 
formal agreements  between  the  agents  of  the  city  and  the  contractor  or  vendor  prior  to  delivery, 
or  by  the  settlement  of  accounts  stated  after  delivery. 

The  two  kinds  of  orders  and  the  copies  thereof  are  in  different  colors.  The  several 
copies  are  used  as  follows: 

(1)    Original  Order.     (Form  2)  to  be  attached  to  the  voucher  transmitted  to  the  controller. 

This  copy  of  the  order  is  sent  to  the  contractor  or  vendor  with  (2)  and  (3)  described  below 
(Forms  2A  and  2B),  and  is  returned  by  him  with  the  delivery  of  the  goods  in  case  it 
is  contemplated  that  the  order  shall  be  completed  by  a  single  delivery.  Being  the  original 
order,  an  exact  copy  of  which  is  left  with  the  contractor  or  vendor,  and  being  delivered  by  the 
contractor  or  vendor  or  by  his  agent  to  the  receiver  of  the  goods,  it  becomes,  when  properly 


10  DESCRIPTION  AND  USE   OF  DOCUMENTS 

certified  and  receipted,  the  best  evidence  obtainable  (a)  as  to  the  character  of  the  order  given, 
(b)  as  to  the  fact  of  delivery,  and  (c)  as  to  the  quantity  and  description  of  goods  for  which  claim 
may  be  entered  by  the  contractor  or  vendor  against  the  city. 

(2)     Copy  to  be  Retained  by  Contractor  or  Vendor  (Form  2A) 

This  copy  is  for  the  use  of  the  contractor  or  vendor,  and  is  his  evidence  of  the  order  re- 
ceived from  the  city.  It  carries  full  instructions  to  the  contractor  or  vendor  as  to  the  depart- 
ment ordering,  the  place  to  which  the  delivery  is  to  be  made,  and  the  quantities,  prices  and  de- 
scription of  goods.  The  instructions  contained  on  the  order  are  (a)  that  the  number  of  the  order 
(and  contract,  if  a  contract  order)  is  to  be  indicated  on  invoices  and  (b)  that  invoices  in 
triplicate  form  must  accompany  each  delivery  of  goods,  or  the  goods  will  not  be  received. 

(3).    Acknowledgment  by  Contractor  or  Vendor  of  the  Receipt  of  Order  (Form  2B) 

This  copy  is  returned  by  the  contractor  or  vendor  to  the  office  from  which  it  was  issued  as  an 
acknowledgment  of  the  receipt  of  order  and  the  date  on  which  delivery  of  the  supplies  ordered 
may  be  expected.  Upon  its  return  this  copy  of  order  will  be  used  by  the  department's  in- 
spectors to  note  on  the  extended  sheet  the  particulars  of  inspection,  after  which  it  may  be 
attached  to  the  copy  of  invoices  and  other  papers  in  the  case  and  filed.  If  there  is  doubt  of 
the  prompt  return  of  this  copy  of  the  order  by  the  contractor  or  vendor  an  additional  copy  of  the 
order  can  be  made  for  the  use  of  the  inspector  as  described  below  under  (8). 

(4)  Controller's  Copy  (Form  2C) 

This  copy  of  order  is  sent  to  the  department  of  city  controller  as  an  advice  of  the 
order  issued  and  to  enable  the  controller  to  establish  the  reserves  and  encumbrances  set  up 
against  appropriation  accounts  for  orders  issued. 

(5)  Office  Copy  (Form  2D) 

This  copy  is  retained  in  the  issuing  office  to  establish  therein  a  complete  file  of  all  orders 
issued. 

(6)  Copy  of  Advice  to  Consignee  or  Receiver  of  Goods  (Form  2E) 

This  copy  is  to  inform  the  originator  of  the  requisition  on  the  purchasing  agent  or  order  clerk 
that  the  goods  have  been  ordered ;  to  notify  him  as  to  the  date  of  the  order  and  the  quantity  and 
description  of  the  goods. 

This  copy  of  order  is  held  by  the  consignee  or  receiver  of  the  goods  until  order  is  completely 
filled  and  goods  delivered,  inspected  and  passed,  when  it  is  certified  and  approved  and  transmit- 
ted to  the  department  of  supplies,  if  the  supplies  ordered  were  purchased  through  that  depart- 
ment, with  the  original  and  duplicate  invoices,  the  original  order  and  the  schedule  of  invoices. 
If  the  goods  were  purchased  direct  or  independently  of  the  department  of  supplies  by  other  de- 
partments or  offices  then  this  copy  of  order  is  retained  for  permanent  file  in  those  departments 
or  offices. 

The  back  part  of  the  copy  of  advice  to  consignee  or  receiver  of  the  goods  provides  for  ac- 
counting for  more  than  one  delivery  of  the  goods  by  recording  each  delivery  as  it  is  made  and 
enables  the  approval  of  the  front  of  Form  2E  only  after  all  the  goods  ordered  have  been  re- 
ceived. 

(7)  Consignee's  Office  Copy  (Form  2F) 

This  copy  of  order,  when  issued  by  the  department  of  supplies,  is  retained  in  the 
central  or  accounting  office  of  the  department  or  bureau  that  received  the  goods  as  a  record 
of  goods  ordered  through  the  department  of  supplies.    For  such  departments  or  bureaus  this 


DESCRIPTION   AND   USE   OF   DOCUMENTS  11 

copy  may,  upon  its  receipt  from  the  department  of  supplies,  be  registered  in  a  memorandum 
register  of  orders — separate  from  the  register  of  orders  (Form  7)  herein  described — to  establish 
the  encumbrances  against  department  of  supplies  appropriations,  memorandum  accounts  of  which 
are  kept  by  each  department  or  bureau.  In  the  event,  however,  that  a  department  may 
wish  to  set  up  the  encumbrance  against  the  memorandum  appropriations  from  the  requisition 
on  the  department  of  supplies  rather  than  from  the  copy  of  order  received  from  the  latter 
department,  the  copy  of  order  may  be  filed  numerically,  thus  making  a  serial  record,  or  it 
may  be  placed  in  a  temporary  file  and,  when  invoices  are  received,  taken  from  the  original 
file  and  attached  to  the  copies  of  the  requisition  and  invoice  retained  by  the  department. 

(8)    Inspector's  Office  Copy  (Form  2G) 

This  copy  is  sent  to  the  inspector's  office,  department  of  supplies.  By  this  copy  the  in- 
spectors are  informed  as  to  the  quality  and  quantity  of  the  goods  ordered,  the  point  of  de- 
livery and  the  date  upon  which  the  delivery  is  to  be  made.  When  the  goods  have  been  found 
to  meet  the  requirements  of  the  orders,  the  consignee  or  receiver  of  goods  is  notified,  the.  copy 
then  becomes  the  permanent  record  of  the  inspector's  office.  This  copy  is  required  only  when 
order  is  issued  by  department  of  supplies.  The  forms  used  and  the  method  and  procedure  em- 
ployed in  issuing  orders  direct  to  the  contractor  or  vendor  by  the  several  departments  or 
bureaus  should  be  substantially  the  same  as  described  above. 

3.    INVOICES 

In  addition  to  the  classification  of  invoices  which  follows,  it  should  be  noted  that  invoices 
in  the  city  departments  and  bureaus  are  of  either  of  two  general  classes;  namely,  (1)  depart- 
mental invoices  for  goods  or  services  purchased  by  a  department  or  bureau  upon  its  own  order, 
and  (2)  "supplies"  invoices  for  goods  purchased  upon  order  of  the  department  of  supplies  as 
the  purchasing  agent  of  the  city. 

(a)  Regularly  Rendered  Invoices — An  invoice  is  a  statement  of  account  rendered  by  a 
person  who  has  furnished  supplies  or  material,  or  who  has  performed  service  for  the  city  not  as  a 
regular  employee,  such  statement  of  account  being  used  as  a  basis  for  the  settlement  of  claims 
for  goods  so  furnished  or  services  so  performed.  Except  under  conditions  described  below  un- 
der the  heading  "memorandum  invoices,"  invoices  must  be  rendered  to  the  city  at  the  time  sup- 
plies and  materials  are  delivered,  or  when  services  have  been  performed.  Invoices  for  goods 
ordered  by  the  department  of  supplies  for  the  other  departments  and  bureaus  must  be  delivered 
with  the  goods  to  the  department  or  bureau  for  which  the  goods  were  purchased. 

Invoices  in  triplicate  are  required  for  all  purchases  by  the  department  of  supplies 
for  other  departments  and  bureaus;  and  invoices  in  duplicate  for  all  purchases  by  depart- 
ments direct.  If  an  extra  copy  of  an  invoice  is  needed  by  any  department  or  bureau,  there 
is  no  objection  to  its  being  required  by  the  department  ordering  the  goods.  Any  goods  de- 
livered under  the  circumstances  above  described,  without  triplicate  or  duplicate  invoices,  as 
case  may  be,  will  be  held  (if  at  all)  at  the  contractor's  or  vendor's  risk.  They  will  not  be  used 
or  received  into  stock  until  invoices  in  triplicate  are  furnished,  except  as  noted  under  b  (below). 

(b)  Memorandum  Invoices  are  to  be  used  under  the  following  conditions:  If  at  any 
time  it  may  be  necessary  to  use  goods  which  have  been  delivered  without  invoices  in  tripli- 
cate, the  person  receiving  the  goods  must  make  out  memorandum  invoices  and  state  thereon 
the  emergency  Avhich  caused  such  action  to  be  taken. 

Memorandum  invoices  will  be  treated  in  the  same  manner  as  vendor's  invoices  until  the 
vendor's  invoices  shall  have  been  received,  when  the  copies  of  the  vendor's  invoices  will  be 
checked  to  the  corresponding  copies  of  the  memorandum  invoices  and  filed  therewith  as  a 
part  of  the  record. 


12  DESCRIPTION    AND    USE    OF   DOCUMENTS 

Delivery  slips  in  lieu  of  triplicate  invoices  are  to  be  delivered  with  the  goods  when  mer- 
chandise is  delivered  under  the  followino:  conditions: 

(1)  When  it  is  contemplated  that  more  than  one  delivery  is  to  be  made  on  account  of  a 

formal  or  an  informal  contract   which   does  not  require  that  orders  be  issued 
against  it; 

(2)  When  it  is  contemplated  that  more  than  one  delivery  is  to  be  made  on  a  single  order 

issued  against  a  formal  contract; 

(3)  When  it  is  contemplated  that  more  than  one  delivery  is  to  be  made  on  a  single  open 

market  order. 

The  receiver  of  the  goods  will  note  the  particulars  of  each  delivery  on  the  back  of  the 
"copy  of  advice  to  consignee"  (Form  2E),  and  when  the  final  delivery  is  made  with  the 
copies  of  invoice  and  original  order  accompanying  it,  he  will  copy  on  the  back  of  the  original 
order  the  particulars  of  each  delivery  which  he  has  previously  noted  on  the  ''copy  of  advice 
to  consignee."  Whenever  goods  are  delivered  under  the  circumstances  above  described  it  is 
contemplated  that  the  vendor  shall  leave  with  the  receiver  a  delivery  slip.  In  case  the  vendor 
does  not  leave  a  delivery  slip  with  the  goods  the  receiver  will  provide  a  memorandum  for  the 
deliveryman  to  sign  as  evidence  of  the  quantity  of  each  article  delivered.  These  deliverv 
slips,  whether  on  the  vendor's  or  receiver's  forms,  will  be  kept  on  file  by  the  receiver  of  goods 
until  the  final  delivery  upon  an  order  is  received,  when  they  will  be  attached  to  the  original 
copy  of  the  order  (Form  2)  and  forwarded,  together  with  the  ''copy  of  advice  to  consignee" 
and  the  copies  of  the  invoices  (approved  as  to  quantity  and  quality),  to  the  central  office  of 
the  receiver  of  the  goods.  In  case  of  orders  not  completed  at  the  end  of  the  month,  the  re- 
ceiving clerk  will  list  the  receipted  delivery  slips  on  a  separate  memorandum  for  each  uncom- 
pleted order  and  send  them  to  the  central  office  of  the  department  or  bureau  for  entry  in  the 
register  and  schedule  of  invoices  in  the  month  in  which  the  goods  were  received.  They  will 
be  given  an  invoice  number,  w^hich  number  will  also  be  placed  on  the  invoice  when  it  comes 
through  with  the  final  delivery  of  the  goods.  This  is  done  that  the  delivery  slips  may  be 
identified  on  the  register  and  schedule  of  invoices  with  the  remainder  of  the  invoice  that  is 
registered  in  a  subsequent  month. 

To  the  end  that  the  contractor. or  vendor  may  clearly  understand  how  he  shall  render 
invoices  in  the  cases  described  above,  the  department  of  supplies  (or  other  office  issuing 
orders)  will  stamp  the  following  notation  on  the  contractor's  or  vendor's  copy  of  the  order: 
^'Delivery  slip  must  accompany  each  delivery  of  goods,  and  ivith  the  final  delivery,  in- 
voices in  triplicate  covering  all  deliveries  upon  the  order  must  be  sent  to  the  department  or 
bureau  receiving  the  goods."  The  same  procedure  must  be  followed  in  rendering  invoices  cov- 
ering partial  deliveries  as  has  been  outlined  above  under  the  heading  "Regularly  rendered 
invoices."  That  is,  they  must  in  all  cases  accompany  the  final  delivery  of  goods  to  the  con- 
signee, and  upon  approval  of  the  goods  as  to  quantity  and  quality  by  the  proper  person,  be 
forwarded  to  the  central  office  of  the  department  or  bureau  for  entry  upon  the  register  and 
schedule  of  invoices  (see  Chapter  VI).  If  the  goods  have  been  ordered  by  the  department  of 
supplies,  however,  the  "supplies  invoices"  are  later  entered  upon  the  register  and  schedule 
of  invoices  sent  to  the  department  of  supplies,  preparatory  to  being  forwarded  to  that  de- 
partment. 

It  should  be  borne  in  mind,  however,  that  this  procedure  for  invoices  is  confined  solely  to 
those  exceptional  cases  where  it  may  be  necessary  to  deliver  goods  ordered  without  invoices 
in  triplicate  accompanying  the  delivery. 

If  it  is  found  that  there  are  any  conditions  in  connection  with  the  delivery  of  goods  and 
the  rendering  of  invoices  that  are  not  provided  for  by  the  foregoing  procedure,  rules  cover- 
ing the  same,  in  conformity  with  the  general  method  of  operation  herein  described,  will 
be  formulated  as  they  arise. 


DESCRIPTION    AND    USE    OF    DOCUMENTS  13 

Wherever  in  the  procedure  outlined  above  the  department  of  supplies  is  named,  the  same 
procedure  with  slight  modifications  to  suit  local  conditions  is  to  be  followed  by  all  other  de- 
partments and  offices.  The  department  of  supplies  is  named  specifically  because  that  depart- 
ment is  the  purchasing  department  or  agent  for   all  city  departments,   bureaus   and  offices. 

(e)  Inter-Departmental  Invoices — An  inter-departmental  invoice  is  an  invoice  rendered 
by  one  department  or  bureau  to  another  for  services  rendered  or  materials,  supplies  or  equip- 
ment delivered,  or  for  the  transfer  of  custodianship  of  land,  structures  and  non-structural 
improvements.  In  the  case  of  inter-departmental  transfer  all  services,  materials  or  property 
are  billed  at  cost  value. 

In  the  case  of  services  the  journal  entry  representing  the  cost  value  of  services  fur- 
nished another  department  or  bureau  is  charged  to  inter-departmental  services,  etc., 
through  the  medium  of  the  register  of  invoices  and  payrolls.  Materials,  supplies  and  equip- 
ment purchased  for  another  department  or  bureau  where  such  fact  is  known  at  time  of  pur- 
chase is  similarly  charged  to  services  rendered  other  bureaus  through  the  medium  of  the 
register  of  invoices  and  payrolls. 

Materials,  supplies  and  equipment  issued  from  the  storehouse  of  a  department  or  bureau 
for  the  benefit  of  another  department  or  bureau  is  charged  to  services  rendered  other 
bureaus,  through  the  medium  of  the  monthly  report  of  stores  issued. 

Equipment  that  is  in  use  by  a  department  or  bureau  and  not  in  stores  at  the  time  of  its 
transfer  to  another  department  or  bureau,  and  land,  structures,  non-structural  improvements, 
accounts  receivable,  choses  in  action,  or  any  other  asset  whatsoever  not  mentioned  above,  which 
is  transferred  to  other  departments  or  bureaus,  is  registered  in  the  register  of  services  rendered 
other  bureaus,  the  description  of  which  appears  in  a  subsequent  chapter. 

The  inter-departmental  invoices  describe  and  give  the  cost  value  of  the  services  or  property 
transferred,  and  should  be  prepared  in  triplicate.  The  original  and  first  copy  (duplicate)  is  sent 
to  the  receiving  departments  with  the  goods.  The  second  copy  (triplicate)  is  retained  by  the  de- 
partment furnishing  the  goods.  The  first  copy  is  receipted  by  the  department  receiving  the  goods 
and  returned  by  it  to  the  department  furnishing  the  goods  as  evidence  that  the  goods  as  issued 
have  been  received. 

(d)  Credit  Invoices  or  Credit  Memoranda  are  issued  where  there  are  allowances  or 
reductions  made  on  an  invoice  in  favor  of  the  city,  usually  on  account  of  goods  returned  to 
the  vendor.  When  such  invoices  are  received,  they  are  entered  in  the  register  of  invoices 
in  red  ink  as  a  credit.  If  an  invoice  has  been  vouchered  prior  to  the  goods  being  returned 
to  the  vendor,  the  adjustment  would  be  made  in  the  voucher  register  instead  of  in  the  invoice 
register. 

Whenever  it  is  not  practicable  to  issue  orders  covering  petty  expenditures,  the  invoices  cov- 
ering such  expenditures  should  have  noted  on  them  the  words  ''No  order." 

4.    EXPENDITURE  VOUCHERS 

Expenditure  vouchers  as  herein  used  are  documents  prepared  by  a  department  or  bureau,  con- 
taining a  statement  of  amounts  due  by  the  city,  approved  by  the  proper  head  of  the  department  or 
bureau,  accompanied  by  the  evidence  of  the  propriety  and  justice  of  the  claims  and  certified  to 
by  persons  having  direct  knowledge  thereof. 

There  are  three  classes  of  expenditure  vouchers,  namely,  those  chargeable  to  (1)  general 
fund  appropriations;  those  chargeable  to  (2)  loan  fund  appropriations,  and  those  chargeable 
to  (3)  special  and  trust  fund  appropriations.  Each  of  these  three  main  classes  of  expendi- 
ture vouchers  is  sub-divided  as  follows: 

(a)  Contract  vouchers   (Form  3)   printed  on  blue  paper. 

(b)  Open  market  vouchers  (Form  3A)  printed  on  yellow  paper. 

(c)  Payroll  and  miscellaneous  vouchers  (Form  3B)  printed  on  white  paper. 


14  DESCRIPTION  AND  USE  OF  DOCUMENTS 

The  first  named,  (a)  contract  voucher,  is  used  to  cover  payments  applying  to  duly  exe- 
cuted contracts;  (b)  open  market  vouchers  cover  open  market  orders,  and  (c)  payroll  and 
miscellaneous  vouchers  cover  all  payrolls  and  incidental  expenses  for  which  no  contract  has 
been  executed  or  open  market  order  issued. 

The  several  classes  of  vouchers  are  of  the  same  size  and  form,  and  furnish  the  same  gen- 
eral information  to  the  city  controller. 

No  voucher  or  warrant  should  be  dra\Mi  for  an  amount  less  than  one  dollar,  and  where  one 
vendor  has  several  bills  accruing  in  one  month  they  should  be  combined  and  one  warrant  drawn 
at  end  of  month. 

Approval  of  all  claims  against  the  city  for  audit  and  payment  shall  be  on  expenditure 
vouchers,  certified  by  the  head  of  the  department  in  which  the  claims  originate.  On  the  outside 
of  the  voucher  (Forms  3,  3 A  and  3B),  the  departments  enter  the  number  of  voucher  and  war- 
rant, estimate  number  if  a  contract  voucher,  and  open  market  order  number  if  an  open  market 
voucher,  and  the  general  or  loan  fund  appropriation  item  numbers  and  amounts.  The  name  of 
the  payee,  the  nature  of  the  voucher  and  the  total  amount  thereof  are  also  shown  in  the  spaces 
provided  therefor.  Under  the  heading  "Character  of  expenditure"  and  ''Amount"  is  entered 
the  distribution  of  the  voucher  amount  in  accordance  with  the  classification  of  expenditure  detail- 
ed thereunder.  The  total  of  the  amount  column  is  the  total  amount  of  the  voucher  as  dis- 
tributed.'  Space  is  provided  likewise  for  the  distribution  of  the  voucher  by  function,  for  the  ap- 
proval of  the  voucher  by  the  bureau  chief  and  the  director  of  the  department  in  which  the 
voucher  emanated,  and  for  the  acknowledgment  of  the  receipt  of  the  warrant  by  the  payee. 
Particulars  of  the  claim  are  entered  on  the  inside  of  the  voucher  (Form  30),  giving  the  item, 
date,  recapitulation  by  object  of  expenditure,  and,  if  there  are  several  items  chargeable  to  one 
account,  they  are  entered  in  the  column  headed  "amount."  The  total  of  the  items  is  extended  in 
the  last  column,  and  if  more  than  one  account  is  covered  by  the  voucher,  the  last  column  is  total- 
ed and  this  total  becomes  the  amount  of  the  voucher. 

The  form  for  the  payroll  voucher  is  of  standard  size  for  all  departments,  bureaus,  commis- 
sions and  offices  of  the  city.  The  size  is  17''  x  14''  and  the  ruling  is  uniform  for  all  rolls.  The 
ruling,  however,  may  be  varied  with  consent  of  the  department  of  city  controller  to  suit  the 
requirements  of  any  office.    It  contains  columns  as  follows: 

Column     1 — ^Warrant  No.; 

Column    2 — Appropriation  item  No. ; 

Column    3 — Name  of  employee; 

Column    4 — Appointment  title; 

Column     5 — Time  worked; 

Column    6 — Rate  of  pay; 

Column    7 — Amount  earned; 

Column    8 — Pension  fund; 

Column    9 — Amount  payable; 

Column  10 — Function; 

Column  11 — Receipt  and  power  of  attorney ; 

Column  12 — Remarks. 

The  back  of  the  payroll  form  contains  the  same  printing  as  the  payroll  and  miscellaneous 
vouchers,  page  31,  including  distribution  of  payroll  by  character  of  expenditure  and  function. 
In  addition  there  are  shown  the  amount  deducted  due  the  municipal  pension  fund  under  the 
Act  of  Assembly  of  May  20,  1915,  and  the  net  amount  due  to  the  employees. 


DESCRIPTION  AND  USE   OF   DOCUMENTS  15 

5.    REVENUE  AND  RECEIPT  DOCUMENTS  as  herein  used  may  be  included  in  the  follow- 
ing four  main  classes : 

(a)  Tax  and  water  bills,  or  documents  executed  as  a  basis  for  accruals  of  future  ac- 

counts receivable; 

(b)  Rentals,  or  documents  issued  as  statements  of  accounts  receivable  for  the  purpose  of 

making  collections; 

(c)  Invoices  for  services  performed  by  the  city,  or  documents  issued  coincident  with  the 

collection  of  cash; 

(d)  Licenses,   fees   and  permits,   or   documents  issued  as  evidence  of  sale  of  municipal 

credit. 

G.   ADVICES  OF  VOUCHER  ADJUSTMENT  (Foem  4) 

When  an  adjustment  between  the  amount  of  a  warrant  and  the  amount  of  a  voucher, 
or  any  adjustment  in  the  amount  of  a  voucher,  is  necessary  in  the  division  of  audit  of  expen- 
ditures in  the  department  of  city  controller,  there  is  prepared  and  forwarded  to  the 
department  or  bureau  in  which  the  voucher  originated  an  advice  showing  the  date  and  num- 
ber of  the  warrant  and  voucher,  number  of  the  contract  (if  on  a  contract  voucher),  name  of 
the  claimant,  original  amount  of  the  claim,  amount  of  adjustment,  and  nature  of  adjustment. 
This  advice  serves  as  a  basis  for  adjustment  entries  in  the  proper  departmental  or  bureau 
records,  for  the  adjustment  of  the  voucher  and  the  drawing  of  a  new  warrant,  and  as  a  per- 
manent record  in  the  files  of  the  department  or  bureau  concerned. 

Duplicate  copies  of  the  advice  of  voucher  adjustment  are  sent  to  the  department  of 
supplies  for  changes  in  the  amount  of  a  warrant  and  voucher  prepared  by  that  department. 
The  duplicate  copy  upon  its  approval  is  sent  by  the  department  of  supplies  to  the  particu- 
lar department  or  bureau,  whose  accounts  are  affected  by  the  adjustment.  In  this  way  the 
city  controller's  accounts  are  kept  in  constant  adjustment  with  the  accounts  of  the  oper- 
ating departments  and  bureaus  and  the  department  of  supplies. 


REQUISITION    ON     DEPARTMENT    OF    SUPPLIES  ORIGINAL 

ALL    REQUISITIONS    MUST    BE   TYPEWRITTEN 

THE     DEPARTMENT    OF    PUBLIC    WORKS 

BUREAU    OF    WATER 

REQUIRES    THE    FOLLOWING    SUPPLIES.    WHICH    ARE    TO    BE    DELIVERED    TO 


1   HEREBY  CERTIFY  THAT  THE  SUPPLIES   MENTIONED    IN    THIS    REQUI- 
SITION  ARE  ABSOLUTELY     NECESSARY    FOR    USE  OF   THIS    BUREAU. 


REQUISITIONER 


FOR   CHIEF   OF   BUREAU 


APPROVED  1 


ASSISTANT   DIRECTOR 


REQUISITION     ^      "I  /"^/"i/^ 

Number  O    X\JV7w 


Date 
Issued 


Date 
Wanted 


Charge  Appropria- 
tion Item  No. 


Date  Received  by  Dep't  of  Supplies 


SCHEDULE 


CLASS        ITEM 


REQUIRED 


QU/INTITY       UNIT 


DESCRIPTION 


ESTIMATED   COST 


PER  UNIT 


DO  NOT  use  TH[Sf  COLUMNS 


ORDER    NO. 


VENDOR'S 


FORM  1  (WHITE  PAPER)  THE  ACTUAL  SIZE   OP   THE  REQUISITION   ON  DEPARTMENT   OP 

SUPPLIES  IS  81/3"  X  11". 


16 


REQUISmONER 


BUREAU    OF    WATER 

COST  DIVISION-701   CITY  HALL 


THE    DEPT    OF    SUPPLIES 

HAS   BEEN   REQUESTED  TO  FURNISH  YOU  THE 
FOLLOWING  AS  PER  YOUR  REQUISITION 


^iiT.r''  s  1000 


Date 
Issued 


Date 
Wanted 


Charge  Appropria- 
tion Item  no. 


Date  received  from  Cost  Division 


SCHEDULE 


CLASS       ITEM 


REQUIRED 


QUANTITY       UNIT 


DESCRIPTION 


ESTIMATED  COST 


THIS    COPY    IS    FOR   YOUR    INFORMATION 
MATERIAL   RECEIVED  RECEIPT   RETURNED   TO   COST   DIVISION 


DATE. 


DATE- 


FOBM  lA  (YELLOW  PAPER)  THE  ACTUAL  SIZE  OF  THE  REQUISITION  ON  DEPARTMENT  OF 

SUPPLIES  IS  8i/a"Xll". 


17 


REQUISITION     ON     DEPARTMENT    OF    SUPPLIES 


COST  DIVISION  FILE 


BUREAU     OF    WATER 

COST  DIVISION-701    CITY  HALL 


requisition 
Number 


SlOOO 


Date 
Issued 


Date 
Wanted 


Charge  Appropria- 
tion Item  No. 


Date  Sent  to  Oep't  of  Supplies 


SCHEDULE 


REQUIRED 


QUANTITY 


DESCRIPTION 


ESTIMATED   COST 


PER  UNIT 


RETURNED 


WHITE  SHEET  RETURNED 


RETURNED 


FOBM   IB  (PINK  PAPEB)  THE  ACTUAL   SIZE  OF  THE  BEQUISITION  ON  DEPABTMENT  OP 

SUPPLIES  IS  SVa"  X  11". 


18 


COST  DIVISION  TICKLER 


BUREAU     OF    WATER 

COST  DiVISI0N-701   CITY  HALL 


Requisition   ^    "I  /^/^/~i 
Number  O     Jl\J\J\J 


Date 
Issued 


Date 
Wanted 


Charge  Appropria- 
tion Item  No. 


Date  Sent  to  Dep't  of  Supplies 


SCHEDULE 


class     item 


REQUIRED 


QUANTITY       UNIT 


DESCRIPTION 


ESTIMATED  COST 


PER  UNIT 


DO  NOT  m  THTSE  COLUMNS 


ORDER   NO. 


VENDOR'S 
NAME 


ENTERED  ON  STOCK  SHEET 


DELIVERIES  COMPLETE 


FORM  IC  (BLUE  PAPER)  THE  ACTUAL  SIZE  OP  THE  REQUISITION   ON  DEPARTMENT   OF 

SUPPLIES  IS  81/2"  X  11". 


19 


NOTICE  TO   RECEMVER   OF  GOODS. THIS  sheet  is  to  be  delivered  by  the  Contractor  with  the 

good*.  If  partial  consignment  Is  made,  it  Is  to  accompany  the  FIRST  delivery,  and  held  by  the  person  to  whom 
delivery  was  made  until  final  delivery  Is  received,  when  It  must  be  signed  and  transmitted  Immediately  with 
the  approved  Invoices  and  yellow  sheet  to  the  Department  of  Supplies. 


ORIGINAL 


DEPARTMENT  OF  SUPPLIES 


ROOM    310-312,    CITY    HALL 

Philadelphia, 


You  are  hereby  authorized  and  directed  to  deliver  to 


for  the 


the  following  supplies. 


Place  Order  No.,  Requisition 
No.,  Schedule  and  Item  No., 
Point  of  Delivery  on  all  Bills 


ORDER  18500 


REQ.  No. 


CHARGE  TO 


APPRO.  ITEM 


SCHEDULE 


QUANTITY 


DESCRIPTION 


PRICE 
PER   UNIT 


AMOUNT 
OR  ESTIMATE 


I  certify  that  the  articles  above  specified  have 
been  received  and  that  the  quantity  and  quality 
th«reof  have  been  verified  with  the  exceptions 
noted  on  the  back. 


THIS  SPACE  FOR  DEPARTMENT  OF  SUPPLIES 


Signature 


Date  Received.. 


THIS  SHEET  TO   BE   DELIVERED   BY  THE  CONTRACTOR  WITH  THE  GOODS,  OR  THE  FIRST  PARTIAL 
DELIVERY  WHEN  DELIVERED  IN  INSTALLMENTS. 

INVOICES   IN  TRIPLICATE   MUST  ACCOMPANY   EACH   CONSIGNMENT. 


FORM  2  (WHITE  PAPER)— THE  ACTITAIi  SIZE  OF  THE  ORDER  FORM  IS  81/2"  X  11' 

20 


THE  SHEET  MARKED  "ORIGINAL"  MUST  BE  DELIVERED  WITH  THE  GOODS.  OR  THE  FIRST  PARTIAL  DELIVERY 

WHEN   DELIVERED   IN   INSTALLMENTS. 
IF  ORDER  IS  TO  "COVER   DELIVERY"  THE  •ORIGINAL"  SHEET  WIU  BE  SENT  TO  THE  PERSON  TO  WHOM 

THE  DELIVERY  WAS  MADE  AND  WILL  NOT  BE  SENT  TO  THE  CONTRACTOR. 
STRICT  COMPLIANCE  WITH  THESE  INSTRUCTIONS  WILL  FACILITATE  PROMPT  PAYMENT. 


CONTRACTOR'S  COPY 


DEPARTMENT  OF  SUPPLIES 


ROOM    310-312,   CITY    HALL 

Philadelphia, 


You  are  hereby  authorized  and  directed  to  deliver  to 


for  the 


the  following  supplies. 


Place  Order  No.,  Rcquteitlon 
No.,  Schedule  antf  ItMn  No., 
Point  of  Delivery  on  all  Bilia 


ORDER  18500 


REQ.  No. 


CHARGE  TO 


APPRO.  ITEM 


SCHEDULE 


CLASS 


ITEM 


QUANTITY 


UNIT 


DESCRIPTION 


.  PRICE 
PER   UNIT 


AMOUNT 
OR  ESTIMATE 


THIS  COPY  OF  ORDER 

IS  TO  BE  RETAINED  BY  THE 

CONTRACTOR 


INVOICES  IN  TRIPLICATE  MUST  ACCOMPANY  EACH   CONSIGNMENT  OR  THE  GOODS  WILL  NOT  BE 
REceiVCO 


FCTRM  2A  (LIGHT  BLUE  PAPER)— THE  ACTUAL  SIZE  OF  THE  ORDER  FORM  IS  81/2"  X  11' 

21 


ACKNOWLEDGMENT  BY  CONTRACTOR 
OF  RECEIPT  OF  ORDER 


DEPARTMENT  OF  SUPPLIES 


ROOM    310-312.   CITY    HALL 
Philadelphia, 


hereby  acknowledges  the  receipt  of  an  order  to  deliver  to 


for  the 


the  following  supplies.         APPRO.  ITEM 


Place  Order  No.,  Requisition 
No.,  Schedule  and  Itenn  No., 
Point  of  Delivery  on  all  Bills 


ORDER  18500 


REQ.  No. 


CHARGE  TO 


CLASS  ITEM 


QUANTITY 


DESCRIPTION 


PRICE 
PER  UNIT 


AMOUNT 
OR  ESTIMATE 


Delivery  will  be  made  within.... days. 

Date 


(Signature  of  Contractor) 


THE  CONTRACTOR  WILL  INDICATE  ABOVE  THE  DATE  OF  DELIVERY  OF  THE  GOODS  ORDERED  AND 
IMMEDIATELY  RETURN  THIS  SHEET  TO  THE  DEPARTMENT  OF  SUPPLIES 


FOBM  2B  (PINK  PAPEB)— THE  ACTITAL  SIZE  OF  THE  OBDEB  FOBM  IS  SVg"  X  11". 

22 


o 


o 


DEPARTMENT  OF  SUPPLIES 


ROOM    310-312,    CITY    HALL 

Philadelphia. 


is  authorized  and  directed  to  deliver  to 


for  the 


the  following  supplies.         APPRO.  ITEM 


Plae©  Order  No.,  Requisition 
No.,  Schedule  and  Item  No., 
Point  of  Delivery  on  ail  Bills 


ORDER  18500 


REQ.  No. 


CHARGE  TO 


CLAS? 


QUANTITY 


DESCRIPTION 


PRICE 
PER   UNIT 


AMOUNT 
OR  ESTIMATE 


THIS  COPY  OF  ORDER  IS  TO  BE  SENT  TO  THE 
DEPARTMENT  OF  CITY  CONTROLLER  ON  THE  DAY  THE 
ORDER  IS  ISSUED  TO  THE  CONTRACTOR 


FORM   2C    (LIGHT   BROWN   PAPER)— THE   ACTUAL  SIZE  OF  THE  ORDER  FORM  IS  814"  X  11' 


23 


DEPARTMENT  OF  SUPPLIES 


ROOM    310-312,    CITY    HALL 

Philadelphia, 


for  the 


is  authorized  and  directed  to  deliver  to 


the  followir»g  supplies.         APPRO.  ITEM 


Place  Order  No.,  Requisition 
No.,  Schedule  and  Item  No., 
Point  of  Delivery  on  all  Bills 


ORDER  18500 


REO.  No. 


CHARGE  TO 


ITEM 


4   QUANTITY 


DESCRIPTION 


PRICE 
PER    UNIT 


AMOUNT 
OR  ESTIMATE 


OFFICE   COPY 


rOEM  2D   (GEAY  PAPER)— THE  ACTUAL   SIZE  OF  THE  OBDEB,  rORM  IS  81/2"  X  11' 

24 


TO  THE  CONSIGNEE    OR    RECEIVER   OF  GOODS 

EXACT  QUANTITIES  RECEIVED  MUST  BE  CERTIFIED  ON  THIS  SHEET 


DEPARTMENT  OF  SUPPLIES 


ROOM    310-312.   CITY    HALL 
Philadelphia, 


for  the 


Has  delivered  to 


the  following  supplies. 


Plac«  Order-No.,  R«quis.'tion 
No.,  Schedule  and  Item  No., 
Point  of  Delivery  on  all  Bills 


ORDER  18500 


REQ.  NO. 


CHARGE  TO 


APPRO.  ITEM 


CLASS 


QUANTITY 


DESCRIPTION 


PRICE 
PER   UNIT 


AMOUNT 
OR  ESTIMATE 


I  certify  that  the  articles  above  specified  have 
been  received  and  that  the  quantity  and  quality 
thereof  have  been  verified  with  the  exceptions 
noted  on  the  bsck 


Date  Received. 


Signed 


For  Head  of  Bureau  or  Department. 


THIS  SHEET  IS  TO  BE  HELD  BY  THE  CONSIGNEE  OR  RECEIVER  OF  THE  GOODS  ORDERED  UNTIL  ORDER  IS  COMPLETELY  FILLED  AND  GOODS  DELIVERED,  INSPECTED  AND 
PASSED,  WHEN  IT  IS  TO  BE  CERTIFIED  AND  APPROVED  AND  THEN  TRANSMITTED  TO  THE  DEPARTMENT  OF  SUPPLIES  WITH  APPROVED  BILLS  AND  'ORIGINAL"  SHEET  FOR 
PERMANENT  FILE  THEREIN.      PARTIAL  DELIVERIES  TO  BE  NOTED  ON  BACK. 

rOKM:  2E  (YELLOW  PAPER)— THE  ACTTJAL  SIZE  OP  THE  ORDER  FORM  IS  8y."  X  11". 

(For  reverse  illustration  see  page  26.) 


25 


INSTRUCTIONS  TO   CONSIGNEE   OR   RECEIVER   OF  GOODS 

In  the  event  that  all  of  the  goods  mentioned  on  the  other  side  are  not  delivered  on  the  same  date,  the 

consignee  of  the  goods  or  other  responsible  party  will  issue  a  Provisional   Receipt,  giving  full  particulars  of 

each  delivery,  and  will  also  make  a  record,  in  the  space  below,  of  every  such  Provisional   Receipt  until  the 

order  is  completely  filled. 

PROVISIONAL 
RECEIPT 

DATE  RECEIVED 

QUANTITY 

ARTICLES 

PROVISIONAL 
RECEIPT 

DATE  RECEIVED 

QUANTITY 

ARTICLES 

A 

P 

B 

0 

C 

R 

D 

S 

£ 

T 

F 

U 

G 

V 

H 
i 

w 

X 

J 

Y 

K 

z 

L 

AA 

M 

BB 

N 

CC 

0 

___.^_^— —__- 

DD 

Note  hereunder  all  differences  in  quantity,   quality,   size  or  price  of  goods  delivered   and  any  further 

remarks  which  it  is  desired  to  bring  before  the  notice  of  the  Director  of  the  Department  of  Supplies. 

(Sia  nature) 

(1 

ntle) 

FOBM  2E  (BACK)— THE  ACTUAL  SIZE  OF  THE  ORDER  FORM  IS  81/2"  X  11' 

26 


DEPARTMENT  OF  SUPPLIES 

ROOM    310-312,    CITY    HALL 

Philadelphia, 

Place  Order  No.,  Requisition 
No.,  Schedule  and  Item  No., 
Point  of  Delivery  on  all  Bills 

ORDER  18500 

REQ.  NO. 

nas  aeiiverea  to 
for  the                                                                                                   the  following  supplies. 

CHARGE  TO 
APPRO.  ITEM 

SCHEDULE 

QUANTITY 

UNIT 

DESCRIPTION 

PRICE  • 
PER  UNIT 

AMOUNT 

CLASS 

ITEM 

OR  ESTIMATE 

THIS  COPY  OF  ORDER   IS  TO   BE   RETAINED   BY  CONSIGNEE 
OR   RECEIVER  OF  GOODS 


FORM  3F  (YELLOW  PAPER  PRINTED  IN  RED)— THE  ACTUAL  SIZE  OF  THE  ORDER  FORM  IS  81/2"  X  11' 

27 


INSPECTOR'S  COPY 


DEPARTMENT  OF  SUPPLIES 

ROOM    310-312,    CITY    HALL 

Philadelphia, 

Plac»  Order  No.,  fleq(iisttiort 
No.,  Schedule  and  .(iemi  Wok, 
Poiat  of  Delivery  o.r»  afl  Bills 

ORDER  18500 

PEQ.  No. 

1  ne  TOiiowrng  supplies  nave  oeen  oraerea  Tor  aeiivery  to 
for  the                                                                                                   the  following  supplies. 

CHARGE  TO 
APPRO.  /TEM 

SCHEDULE 

QUANTITY 

UNIT 

DESCRIPTION 

PRICE 
PER    UNIT 

AMOUNT 

CLASS 

ITEM 

OR   ESTIMATE 

' 

1 

FOBM  2G  (WHITE  PAPEB)— THE  ACTUAL   SIZE  OE  THE  ORDER  FORM  IS  Si/g"  X  11' 

28 


♦CHARACTER  OF  EXPENDITURE 


EXPENSE 

ADMINISTRATION. 
OPERATION     


FIXED  CHARGES  . 


OTHER    EXPENSE- 


REPAIRS  AND  REPLACE- 
MENTS 


REPAIRS 


REPLACEMENTS 
STO  R  ES 


WORK  IN  PROGRESS- 


SYM- 
BOL 


10 
1  1 


20 

2  1 


PROPERTY  ACQUISITIONS 


STRUCTURES   AND    NON- 
STRUCTURAL    IMPROVEMENTS' 


SO 
5  1 


EQUIPMENT 


ACCOUNTS     RECEIVABLE. 


ABATEMENT    OF     REVENUE 
SERVICES  RENDERED  OTHER" 
DEPARTMENTS 

EXPENSE-OPERATION   _ 

REPAIRS    


REPLACEMENTS 
STRUCTURES 
EQUIPMENT     


ALL  OTHER    EXPENDITURES 
TOTAI 


80 
8  1 


FUNCTION  No.  1  _ 
"  2  _ 
"  3  _ 
'■       4  _ 

TOTAL_ 


.19. 


RECEIVED    FROM    JOHN    M.   WALTON,    CITY 

CONTROLLER.     WARRANT     No 

FOR    $ DULY    dbuNTERSIGNED 

FOR    THE    WITHIN    ACCOUNT. 


Voucher  and 
Warrant  no... 


City  Controller's 
Contract  No 


Estimate  No. 


CONTRACT 

VOUCHER 


APPROPRIATION  CHARGEABLE 

IF   PAYABLE   FROM    LOAN 

FUNDS.   PLACE    LOAN 

STAMP   HERE 

ITEM  NO. 

AMOUNT 

BOARD   OF 

RECREATION 

CITY   OF   PHILADELPHIA 


PAYEE 


FOR 


TOTAL    AMOUNT,    $ 


APPROVED 


PRESIDENT 


FORM  3  (BLUE  PAPER)— THE  ACTUAL  SIZE  OF  THE  CONTRACT  VOUCHER  FORM  IS  71/3"  X  814". 

•All  departments  will  need  the  following  character  of  expenditure  headings  on  their  voucher  forms :  Expense,  Repairs  and  Replace- 
ments, Property  Acquisitions  and  all  other  Expenditures.  In  having  vouchers  printed,  any  of  the  other  headings  required  by  the  department 
should  be  added  in  the  proper  places  on  the  list. 

29 


^CHARACTER  OF  EXPENDITURE 

SYM- 
BOL 

AMOUNT 

Voucher  and 
Warrant  No 

Open  Market 

Orhfr  No 

EXPENSE 

lO 
1  1 

.....-..— 

■ — "."               1 

OPEN  MARKET  ORDER 
VOUCHER 

12 

13 

nTHFR    FXPFNSF 

14 

REPAIRS  AND   REPLACE- 
MENTS 

20 
2  1 

appropriation  chargeable 

IF   PAYABLE   FROM    LOAN 

FUNDS.   PLACE    LOAN 

STAMP   HERE 

ITEM  NO. 

AMOUNT 

22 

«;TrjRF« 

30 

WORK   IN    PRf^GRF^S 

40 

PROPERTY  ACQUISITIONS 

1  iun 

50 

S  1 

STRUCTURES  AND    NON- 
STRUCTURAL    IMPROVEMENTS 

52 

53 

ACCOUNTS     RECEIVABLE 

60 

ABATEMENT    OF     REVENUE 
SERVICES  RENDERED  OTHER 
DEPARTMENTS 

FX  "=>=■"«=  B'-OPFR*Tir>iM 

70 

80 
e  1 

BOARD   OF 

RECREATION 

CITY   OF   PHILADELPHIA 

RCP&ins 

82 

til 

RPPI  AC'^'MFINT^ 

83 

llJ 

I 

RTRIirXIlRFS 

84 

J 
0 

FQI„IIPMFMT 

85 

ALL  OTHER   EXPENDITURES 
TOTAL 

90 

PAYEE 

1 

FUNCTION    No      1 

1 

FOR    . 



9 

"     a 

TOTAL    AMOUNT,    $... 

"A 

APPROVED 

TOTAL 

1 9 

PRESIDENT 

RECEIVED    FROM    JOHN 
CONTROLLER,     WARRANT     N 

M.   WALTON,    CITY 
O ..... 

FOR    $ DULY 

FOR    THE    WITHIN    ACCOUNT 

COUNTERSIGNED 

r. 

1 

FORM   3A    (YELLOW   PAPER)— THE    ACTUAL    SIZE  OF  THE  OPEN  MARKET  ORDER  VOUCHER  FORM 

IS  7-/3"  X  sy^". 

•All  departments  will  need  the  following  character  of  expenditure  headings  on  their  voucher  forms :  Expense,  Repairs  and  Replace- 
ments, Property  Acquisitions  and  all  other  Expenditures.  In  having  vouchers  printed,  any  of  the  other  headings  required  by  the  department 
should  be  added  In  the  proper  places  on  the  list. 


30 


♦CHARACTER  OF  EXPENDITURE 

SYM- 
BOL 

AMOUNT 

EXPENSE 

10 
1  1 

12 

13 

14 

REPAIRS   AND   REPLACE- 
MENTS 

20 
2  1 

REPL.ArFMFNTS 

22 

STORFS 

30 

wnRK  IN  PRr>RRr<;R 

40 

PROPERTY  ACQUISITIONS 

80 
S  1 

STRUCTURES    AND     NON- 

52 

53 

ACCOUNTS      RECEIVABLE 

60 

ABATEMENT    OF     REVENUE 

70 

SERVICES  RENDERED  OTHER 
DEPARTMENTS 

FYPPNSF-nPFRATinN 

BO 
8  1 

RFP&IRS 

82 

RFPI    Ar.FMFNTS 

83 

STRlir-TIIRES 

84 

FpillPME-NT 

85 

ALL  OTHER    EXPENDITURES 

90 

TOTAL 

FUNCTION    No      1 

••       2 

..       jj 

a 

TOTAL 

Voucher  and 
Warrant  No.. 


PAY  ROLL  AND 

MISCELLANEOUS 

VOUCHER 


APPROPRIATION  CHARGEABLE 

IF   PAYABLE   FROM    LOAN 
FUNDS.  PLACE    LOAN 

ITEM  NO. 

AMOUNT 

BOARD   OF 

RECREATION 

CITY  OF   PHILADELPHIA 


.19. 


RECEIVED    FROM    JOHN    M.  WALTON.    CITY 

CONTROLLER,     WARRANT     No 

FOR    $ DULY    COUNTERSIGNED 

FOR    THE    WITHIN    ACCOUNT. 


PAYEE. 


FOR 


TOTAL   AMOUNT.   9. 


APPROVED 


PRESIDENT 


FORM   3B   (WHITE   PAPER)— THE   ACTTJAL    SIZE   OF  THE  PAYROLL  AND  MISCELLANEOUS  VOUCHER 

FORM  IS   71/3"   X   8%". 

For  design  of  payroll,  see  descriDtion  and  list  of  columns  on  page  14. 

*A11  departments  will  need  the  following  character  of  expenditure  headings  on  their  voucher  forms :  Expense,  Repairs  and  Replace- 
ments, Property  Acquisitions  and  all  other  Expenditures.  In  having  vouchers  printed,  any  of  the  other  headings  required  by  the  department 
should  be  added  in  the  proper  places  on  the  list. 


31 


-J 

< 

H 

0 

h 

Z 

1 

h 
Z 

0 

D 

0 

< 

H 

< 

UJ 

Qi 

q: 

U 

•J 

Q 

u 
u 

UJ 

Z 
Ul 
Q. 

t 

QC 

X 

Ul 

0) 

k. 

0 

0 

z 

U. 

U 

(0 

0 

Ul 

m 
0 

>■ 

ID 

Q 

a, 

Z 

01 

0        0 

< 

< 

< 

J 

0 

X 

a. 

E 
< 

m 

UJ 

Q 
< 

J 

X 

Ul 

QL 

5 

U. 

Q 

1-jOwD 

0 

^ 

0 

2 
Ul 

• 

FOBM  3C— INSIDE  OF  VOUCHER  FORMS  3,  3A  AND   3B. 

32 


ORIGINAL 

CITY  CONTROLLER'S 


No.. 


Department  of  City  Controller 


MONTHLY  REPORT  OF  AUDITOR'S  ADJUSTMENTS  OF  VOUCHERS 

CHARGEABLE  TO  APPROPRIATIONS  OF  DEPARTMENT  OF  SUPPLIES 


FOR- 


DEPARTMENT 
_0R    BUREAU 


MONTH  OE. 


.191. 


APPROPRIATION 
ITEM 
NO. 


VOUCHER 
NO. 


TITLES    OF 

CHARACTER  AND 

OBJECT  OF   EXPENDITURE 

ACCOUNTS    AFFECTED 


ADJUSTMENTS    OF    VOUCHERS 


GENERAL    FUND 


LOAN  FUNDS 


SPECIAL  AND  TRUST  FUNDS 


TOTALS 


I    HEREBY  CERTIFY  THAT  THE  ABOVE   IS    A    FULL    AND    COMPLETE    STATEMENT    OF    ALL    ADJUSTMENTS    MADE 
BY    ME    IN    THE    ABOVE    MENTIONED    DEPARTMENT    OR    BUREAU    FOR    MONTH    STATED.  ' 


DEPARTMENT    AUDITOR 


DATE  RENDERED. 


.191. 


FORM  4— THE  ACTUAL   SIZE  OF   THE  MONTHLY   REPORT   OF   AUDITOR'S   ADJUSTMENTS   OF   VOUCHERS 

IS  sy/'Xii". 


33 


CHAPXER    III 

MECHANICAL  TABULATION 

For  cost  finding  and  other  statistical  purposes,  mechanical  tabulation  is  of  practical  value 
and  preferable  in  many  cases  to  the  hand  method  for  the  following  reasonr* 

1.  Lower  operating  cost, 

2.  Quicker  results,  and 

3.  Unlimited  possibilities  for  reporting  purposes. 

In  this  connection  it  is  not  thought  necessary  to  discuss  at  length  the  merits  of  mechanical 
tabulation,  but  merely  to  direct  attention  to  the  underlying  principles  of  the  system  and  show 
the  application  which  has  been  made  of  it  to  the  needs  of  the  various  departments  and  bureaus. 

The  steps  necessary  to  the  adoption  of  the  mechanical  tabulation  system  are  as  follows: 

1.  Prepare  code  classifications  so  that  all  items  which  it  is  desired  to  record  may  be 

designated  by  code  letters  or  numbers. 

2.  Have  cards  designed  and  printed  as  described  below. 

3.  Insert  card  in  punching  machine  and  punch  numbered  items  on  the  card. 

4.  Run  cards  through  sorting  machine,  sorting  according  to  the  classification  wanted. 

5.  Run  sorted  cards  through  the  tabulating  machine  and  obtain  the  totals  desired. 

6.  Certain  of  the  tabulating  machines  turn  out  printed  reports  complete. 

CODES 

The  first  requirement  for  mechanical  tabulation  is  the  preparation  of  code  classifications, 
so  that  the  names  of  all  items,  which  it  is  desired  to  record,  may  be  represented  by  numerical 
symbols.  Numerical  symbols  are  usually  employed  because  the  punching  machine  is  only  de- 
signed to  punch  numbers.  In  some  few  instances  however,  letters  may  be  used  where  the 
letters  may  be  easily  given  a  number  and  the  number  punched.  Because  the  letters  have  to 
be  translated  into  numbers  before  punching,  it  is  advisable  wherever  possible  to  confine  the 
code  classifications  to  numbers. 

CARDS 
The  cards  utilized  in  the  mechanical  tabulation  system  are  of  special  design  and  have 
printed  upon  them  a  series  of  numbers  arranged  in  groups  or  columns,  technically  known  as 
"fields."  The  fields  may  be  of  varying  sizes  and  each  one  contains  one  or  more  perpendicular 
rows  of  numerals  from  0  to  9.  The  area  of  the  field  depends  upon  the  requirements  of  the 
code  numbers  or  amounts  to  be  punched.  The  amount  of  detail  information  which  can  be 
punched  is  only  limited  by  the  size  and  number  of  the  fields.  The  illustration  shown  here- 
with (Form  5)  is  made  up  with  fields  designed  for  punching  job,  month,  day,  year,  kind  of 
document,  number  of  document,  function,  sub-function  or  activity,  character  of  expenditure, 
object  of  expenditure,  unit  of  measure,  quantity,  amount  and  name  of  the  operator. 

PUNCHING 
The  card  to  be  punched  is  placed  in  the  key  punch.  The  punching  process,  by  producing 
small  round  holes  and  removing  the  numerals  printed  upon  the  cards,  forms  a  combination  of 
numerals  and  amounts  suitable  for  sorting  and  tabulating  for  reporting  purposes.  One  type 
of  punch  may  be  used  on  a  desk  or  table.  The  operator  strikes  keys  resembling  those  of  a 
typewriter  and  punches  holes  in  the  card  one  at  a  time  in  the  order  desired  and  in  the  proper 
fields.  As  each  hole  is  punched,  the  card  automatically  moves  one  space  to  the  left  until  the 
whole  card  is  punched  and  ready  to  be  taken  out  of  the  machine.    Another  style  of  punch  has 


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35 


36  MECHANICAL  TABULATION 

540  keys  arranged  in  rows  of  12  keys  each  and  the  operator  sets  the  keys  for  each  column 
to  be  punched  for  each  of  the  45  columns.  The  complete  setting  of  the  machine  can  be  read 
before  the  card  is  punched.  Then  the  whole  card  is  punched  by  one  pull  of  the  lever.  The 
punched  card  drops  into  a  receptacle  at  the  bottom  of  the  machine.  Having  provided  for 
the  code  classification  and  the  proper  arrangement  of  fields  (as  explained  above),  any  data  ap- 
pearing upon  a  document  can  be  recorded  or  analyzed  upon  the  cards.  Furthermore,  the 
punching  provides  a  complete  record  of  the  document  in  very  small  space. 

SORTING 

After  any  quantity  of  cards  have  been  punched,  they  are  ready  to  be  placed  in  the  sorting 
machine  and  sorted.  A  group  of  punched  cards  is  placed  in  the  magazine  or  holder  at  the 
top  of  the  sorting  machine  without  any  regard  to  order  and  the  machine  started  by  pressing 
the  button.  The  sorting  of  the  cards  is  made  possible  by  the  establishment  of  contact  through 
the  punched  holes  of  the  cards.  Thus,  whenever  contact  is  made  at  hole  number  1,  the  card 
having  the  1  punched  out  is  shot  into  a  bin  numbered  1;  at  hole  number  2  the  card  having  2 
punched  out  is  shot  into  a  bin  numbered  2 ;  and  so  on  until  all  of  the  cards  have  been  sorted 
for  that  column.  The  next  column  is  then  sorted  in  exactly  the  same  way.  This  is  repeated 
until  all  the  columns  have  been  sorted.  In  this  manner  between  12,000  and  20,000  cards  an 
hour  may  be  sorted. 

After  sorting  the  cards  into  groups  and  passing  the  groups  through  the  tabulating  ma- 
chine, the  same  cards  may  be  returned  to  the  sorting  machine  and  sorted  in  a  different  manner 
to  obtain  information  of  totally  different  kind  from  that  obtained  in  the  first  sorting.  Or- 
dinarily the  punched  cards  go  through  several  sortings  according  to  the  various  fields  rep- 
resented upon  them  and  the  information  it  is  desired  to  obtain.  To  illustrate  the  above,  we 
will  presume  that  cards  representing  several  months  are  placed  into  the  sorting  machine  and 
sorted  according  to  months  and  the  totals  for  the  months  secured;  they  are  then  sorted  again 
by  days  and  the  daily  totals  secured.  In  these  operations  the  first  sorting  represented  twelve 
(12)  sub-divisions  and  the  second  thirty-one  (31)  sub-divisions.  Each  set  of  totals  are  entirely 
distinct  from  the  other.  The  cards  may  then  be  sorted  according  to  function,  character,  object 
or  other  classifications. 

TABULATING 

Following  the  sorting  operation,  the  contents  of  the  bin  which  it  is  desired  to  tabulate  are 
placed  in  the  magazine  of  the  tabulating  machine  and  the  current  turned  on.  This  machine  is 
motor-driven  and  has  two  or  more  counters  according  to  the  requirements.  As  the  cards  pass 
through,  one  by  one,  contact  is  secured  through  the  punched  holes  in  the  cards  which  operates 
the  counting  mechanism.  While  the  cards  are  passing  through  the  tabulating  machine,  the 
operator  secures  the  totals  from  the  counter  dials  and  makes  a  record  of  them  upon  forms  pro- 
vided for  the  purpose. 

It  is  possible  to  secure  sub-totals  in  the  first  counter  and  have  the  grand  total  accumu- 
late in  the  second  counter  to  be  taken  off  when  the  group  is  finished. 

TABULATING  AND  PRINTING 

In  one  style  of  machine  the  cards  are  tabulated  as  described  above  and  the  results  of 
tabulation  are  printed  in  the  form  of  a  report,  in  conjunction  with  the  designations  of  code 
numbers,  and  the  detail  items  represented  by  the  holes  punched  on  the  individual  cards  are 
listed.  The  mechanism,  while  similar  to  that  described  above,  includes  an  automatic  adding 
machine  with  54  "banks"  operated  by  means  of  the  contact  through  the  punched  holes.  The 
printed  result  is  similar  to  that  done  by  the  most  complicated  adding  machines. 


MECHANICAL   TABULATION  37 

The  printing  feature  is  valuable  as  permitting  the  work  to  be  checked  back  easily  to  the 
original  document  without  having  to  look  at  each  card.  Several  carbon  copies  of  the  original 
report  may  be  made  in  one  operation. 

ANALYSIS  OF  EXPENSES  INCURRED,  PROPERTY  ACQUIRED  AND  OTHER 
EXPENDITURES  BY  MECHANICAL  PROCESS 

At  the  beginning  of  this  chapter,  reference  was  made  to  the  fact  that  departments  and 
bureaus  were  utilizing  the  mechanical  tabulation  system  in  the  keeping  of  cost  records.  It 
may  be  stated  that  these  records  have  generally  been  immensely  simplified  by  the  securing  of 
the  totals  from  the  tabulation  of  the  cards  instead  of  the  laborious  posting  of  each  item  of 
expense  to  the  detail  expense  sheets. 

In  order  to  obtain  these  results  through  the  mechanical  tabulation  system,  the  following 
expenditure  documents  are  analyzed: 

1.  Requisition  on  storekeeper; 

2.  Invoices    (a)    for   direct   purchases   from   vendors,    (b)    for    services    rendered    other 

bureaus;  and 

3.  Payrolls. 

Form  5  has  been  designed  to  admit  of  cost  keeping  or  expense  analysis  in  such  detail  as 
may  be  found  desirable  by  any  department  or  bureau  and  it  provides  fields  for  the  punch- 
ing, sorting  and  tabulation  of  the  following  data: 

1.  Date  of  the  document; 

2.  Description  of  the  document    (invoice,  requisition  or  payroll)  ; 

3.  Number  of  the  document; 

4.  Quantity  of  supplies  or  materials  (number,  weight  or  measure)  ; 

5.  Unit  of  measure  (ton,  pound,  yard,  foot,  etc.)  ; 

6.  Amount  (money  value)  ; 

7.  Character  of  expenditure    (administration,  operation,  repairs,  replacement,  property, 

etc.)  ; 

8.  Object    of    expenditure    (personal    services,   services   other  than  personal,   materials, 

supplies,  equipment,  etc.)  ; 

9.  Sub-class  of  object  of  expenditure  (sub-division  of  personal  services,  etc.) ; 

10.  Detail  object   (description  of  the  article) ; 

11.  Function; 

12.  Sub-function ; 

13.  Specific  service; 

14.  Job  (cost  of  any  particular  piece  of  construction  or  repair  work)  ;  and 

15.  Puncher  (name  of  the  machine  operator). 

Having  available  all  of  this  information  for  the  sorting  and  tabulating  process,  it  is  not 
necessary  to  make  any  detail  postings  at  all  to  the  detail  ledgers  from  the  original  documents, 
but  instead  one  posting  of  the  summary  total  for  each  group  as  obtained  from  the  tabulating 
machine. 

In  addition  to  analyzing  expense  records,  it  has  been  found  feasible  to  analyze  property, 
revenues,  vital  statistics  and  many  other  records  with  rapidity  and  economy  by  the  use  of 
the  mechanical  tabulation  process.  In  many  cases  the  cost  of  doing  this  work  by  hand  would 
be  prohibitive.  Furthermore,  the  cost  of  installing  the  system  at  this  time  would  be  neglig- 
ible for  many  departments  and  bureaus,  since  the  sorting  and  tabulating  machines  now  in  oper- 
ation in  the  city  controller's  department  and  other  departments  of  the  city  and  county  gov- 
ernment will  accommodate  for  probably  an  indefinite  period  any  department  which  may  wish 
to  introduce  the  system. 


CHAPITER    IV 

CLASSIFICATION  OF  EXPENDITURES 

Expenditures  are  the  total  costs  incurred  for  a  certain  period  whether  for  current  expenses, 
abatements  of  revenue,  the  acquisition  of  permanent  properties  or  other  assets,  or  for  the  reduc- 
tion of  liabilities,  and  include  cash  purchases  as  well  as  liabilities  incurred  but  not  paid  during 
the  period. 

Expenditures  are  classified  as  follows: 

(a)  By  organization  units. 

(b)  By  functions. 

(c)  By  characters  of  expenditure. 

(d)  By  objects  of  expenditure. 

(e)  By  funds. 

ORGANIZATION  UNITS 

The  total  expenditures  of  the  city  are  classified  by  departments  or  sub-divisions  such  as 
bureaus,  offices,  etc.,  which  are  known  as  organization  units,  for  example:  Department  of 
Public  Health  and  Charities;  Bureau  of  Health;  Division  of  Medical  Inspection. 

FUNCTIONS 

The  activities  of  a  governmental  organization  unit  are  its  functions.  The  functions  of 
the  Bureau  of  "Water,  for  example,  are  Pumping,  Filtration,  Distribution,  etc.  The  functional 
classification  complete  for  each  department  and  bureau  of  the  city  and  county  government 
will  be  found  in  Chapter  XIV. 

CHARACTERS  OF  EXPENDITURE 

Government  service  with  relation  to  production  or  non-production,  current  expense  or 
property  acquisitions  is  termed  character  of  expenditure.  The  primary  classification  of  ex- 
penditures by  character  is  as  follows,  viz. : 

10.   Expenses  Incurred 

11.  Administration  Expense  is  the  cost  of  direction  and  control   (including  salaries, 

services  other  than  personal,  materials,  supplies,  etc.),  which  is  not  directly 
distributable  to  operation,  maintenance  or  property  acquisitions.  These  ex- 
penses only  apply  to  departments  or  offices  which  are  wholly  executive  or  ad- 
ministrative in  their  functions.  Such  offices  are  those  of  the  mayor,  the 
directors  of  the  executive  departments  of  the  city,  and  certain  of  the  county 
offices. 

12.  Operation  Expense  is  the  ordinary  current  expense  of  the  city  government  (in- 

cluding salaries  and  wages,  services  other  than  personal,  materials,  supplies, 
etc.),  incident  to  the  cost  of  conducting  the  current  services  performed  by  the 
city. 

13.  Fixed  Charges  are  amounts  that  are  recurrent  and  that  may  be  predetermined, 

i.  e.,  interest,  rentals,  contributions,  etc. 

14.  Other  Expense  is  the   cost  incurred,  if  any,  for  expenses  of  a  miscellaneous  na- 

ture that  are  not  chargeable  to  any  of  the  specific  expense  headings  named 
above. 


classification  of  expenditures  39 

20.    Repairs  and  Replacements. 

21.  Repairs  includes  all  expenditures  for  keeping  structures,  non-structural  improve- 
ments and  equipment  in  good  operating  condition  throughout  the  entire  period  of  the  estimated 
life  of  any  unit  thereof.  Expenditures  for  replacing  minor  parts  that  merely  keep  property  in 
repair  during  the  estimated  life  thereof  and  do  not  lengthen  its  estimated  life  are  charged  to 
Repairs. 

22.  Replacements  includes  all  expenditures  for  replacing  or  renewing  the  whole  or  any 
important  part  of  any  structure,  non-structural  improvement  or  equipment,  and  which  extend 
its  usual  life  beyond  the  average  term  of  life  of  property  of  that  class, 

30.  Stores  includes  all  expenditures  for  consumable  goods  held  for  future  use  and  prop- 
erty held  for  future  use,  such  as  equipment  and  parts. 

40.  Work  in  Progress  includes  all  expenditures  for  work  in  progress  or  jobs  which  subse- 
quently upon  completion  of  the  job  will  be  transferred  to  some  other  account  (see  following 
page). 

50.  Property  Acquisitions  (other  than  replacements)  are  the  expenditures  for  acquisi- 
tion of  land,  structures  and  non-structural  improvements  to  land,  and  equipment  (excluding 
all  expenditures  for  property  that  are  in  the  nature  of  repairs  or  replacements).       , 

51.  Land. 

52.  Structures  and  Non-Structural  Improvements. 

53.  Equipment. 

60.  Accounts  Receivable  includes  all  expenditures  for  work  done  for  outsiders  for  which 
the  city  can  claim  reimbursement. 

70.  Abatements  of  Revenue  include  all  expenditures  relating  to  the  return  of  or  the 
reduction  of  revenue  in  case  collection  has  been  made  and  revenue  account  has  been  credited 
previously. 

80.  Services  Rendered  Other  Departments  includes  all  expenditures  of  a  department 
or  bureau  for  the  benefit  of  another  department  or  bureau.  The  a^'count  charged  will  be 
governed  by  the  nature  of  the  expenditure,  as  follows: 

81.  Expense-Operation. 

82.  Repairs. 

83.  Replacements. 

84.  Structures. 

85.  Equipment. 

These  accounts  are  only  to  be  used  when  the  expenditure  is  clearly  applicable  to  the  func- 
tion of  another  department  or  bureau  and  is  as  clearly  not  applicable  to  any  function  of  the 
department  or  bureau  making  the  expenditure.  There  are  many  expenditures  of  departments 
and  bureaus  that  result  in  the  performance  of  useful  services  or  the  transfer  of  valuable  goods 
to  another  department  or  bureau,  but  if  such  expenditures  are  within  the  functions  of  the  de- 
partment or  bureau  making  them  they  are  not  chargeable  to  "services  rendered  other  depart- 
ments." 

90.  All  Other  Expenditures  includes  manufactured  goods,  crops,  postage  and  transporta- 
tion and  all  expenditures  of  a  miscellaneous  nature  which  cannot  by  reason  of  their  special 
nature  be  classified  by  character  under  any  of  the  groupings  mentioned  above.  In  practically 
every  case,  however,  the  few  expenditures  charged  to  this  account  can  be  transferred  to  one  of 
the  specific  accounts  above  mentioned  before  closing  the  year's  books. 


4©  classification  of  expenditures 

Secondary  Classification  op  Certain  Expenditures  by  Character 

Certain  kinds  of  expenditures,  classified  by  character  at  the  outset  in  an  asset-producing 
class  above  (representing  assets  acquired  by  the  city) ,  do  not  reach  their  ultimate  distribution 
in  this  class  and  have  to  be  subjected  to  a  new,  or  secondary,  classification  because  the  assets 
produced  at  the  time  of  the  primary  classification  are  either  consumed  (as  expense)  or  changed 
into  assets  of  a  different  sort  subsequent  to  the  primary  classification  described  above.  The 
following  accounts  are  of  this  nature: 

30.    Stores,  which  as  the  stores  are  issued  from  storehouses  is  redistributed  to : 

10.  Expenses 

20.  Repairs  and  Replacements 

40.  Work  in  Progress 

50.  Property  Acquisitions 

60.  Accounts  Receivahle 

80.  Services  Rendered  Other  Departments 

90.  Manufactured  Goods  (or  Crops) 

40.   Work  in  Progress,  which  as  the  jobs  are  completed  is  redistributed  to: 

10.  Expenses 

20.  Repairs  and  Replacements 

30.  Stores  > 

50.  Property  Acquisitions 

60.  Accounts  Receivable 

80.  Services  Rendered  Other  Departments 

90.  Manufactured  Goods 

80.  Services  Rendered  Other  Departments,  which  at  the  time  of  rendering  them  are 
accounts  receivable  (asset),  or  a  deferred  debit,  but  when  finally  adjusted  become  either  ex- 
penses incurred  for  the  department  receiving  the  services,  or  go  to  increase  the  investment  of 
the  city  in  structural  or  non-structural  improvements  or  equipment.  In  the  departments 
receiving  the  services,  one  or  more  of  the  following  accounts  will  be  charged,  viz. : 

10.   Expenses 

20.   Repairs  and  Replacements 

30.   Stores 

40.    Work  in  Progress 

50.   Property  Acquisitions 

60.   Accounts  Receivable 

In  the  department  or  bureau  rendering  the  service,  this  account  is  charged  to  investment 
of  the  city  (closing  account)  at  end  of  year  if  a  deferred  debit,  or  if  collectible  is  credited 
and  receiver  of  taxes  debited  when  it  is  sent  to  that  official  for  collection. 

90.    Manufactured  Goods,  which  are  redistributed  to: 
10.    Expenses 
30.     Stores 
60.    Accounts  Receivable 

90.     Crops,  which  are  redistributed  to; 

10.    Expenses  '     ' 

30.    Stores 

60.    Accounts  Receivable. 

90.    Postage  and  Transportation,  which  are  redistributed  to : 
10.    Expenses. 


CLASSIFICATION   OF   EXPENDITURES  41 

OBJECTS  OF  EXPENDITURE 

The  classification  of  expenditures  by  objects  (or  things  purchased)  is  very  largely  based 
upon  the  similar  classification  prepared  by  President  Taft's  Commission  on  Economy  and 
Efficiency,  and  the  city  controller  has  prescribed  its  use  in  the  accounts  of  the  city  and 
county  of  Philadelphia  for  the  reason  that  it  is  by  far  the  most  complete,  comprehensive  and 
usable  classification  of  expenditures  for  Federal,  State  and  municipal  government  that  has  been 
devised. 

The  Act  of  Assembly  of  April  21,  1855,  requires  appropriations  by  city  councils  to  be 
made  for  specific  objects,  and  the  Act  of  Assembly  of  June  27,  1895,  provides  that  the  city 
controller  shall  classify  expenditures  by  objects.  Whether  by  "specific  objects"  is  meant 
the  kind  of  thing  purchased  or  the  kind  of  service  rendered,  in  the  law  governing  the  making 
of  appropriations,  it  is  certain  that  neither  tlie  administrative  officers  nor  city  councils  can 
exercise  judgment  about  the  amount  of  funds  needed  without  taking  into  account  the  quantities 
and  prices  of  things  used. 

The  departmental  budget  estimates  upon  which  annual  appropriations  are  based  have  been 
classified  by  objects  since  1911  in  order  to  conform  to  the  similar  classification  of  appropria- 
tions. The  classification  of  budget  estimates,  appropriations  and  expenditures  upon  a  stand- 
ard object  of  expenditure  classification  makes  possible  the  preparation  of  comparative  state- 
ments that  are  exceedingly  valuable  in  comparing  for  a  period  of  years  cost  of  work  done, 
appropriations  for  similar  work  and  budget  estimates  upon  which  future  appropriations  will 
be  based. 

The  object  of  expenditure  classification  provides  for  the  following  grouping  of  things  pur- 
chased and  paid  for  by  the  city,  viz. : 

A.  Salaries,  Wages,  and  Other  Compensation  for  Personal  Services  Currently  Rend- 
ered— All  expenditures  for  services  which  are  personal  in  character — that  is,  which  consist  in 
acts  of  particular  persons,  performed  by  virtue  of  a  contract  (express  or  implied),  or  by  virtue 
of  the  existence  of  an  official  relation,  which  places  the  skill  or  ability  of  the  persons  rendering 
such  services  under  the  continuous  direction  and  control  of  another  (employer  or  official  su- 
perior)  during  the  period  of  service — including: 

A 1.  Salaries   of  Regular   Officers   and  Employees 

A  2.  Wages  of  Regular  Employees 

A  3.  Salaries  and  Wages  for  Extra  Help 

A  4.  Jurors'  Fees 

A  5.  Witness  Fees 

A  6.  Fees  and  Other  Compensation  for  Special  Services 

A  7.  Trophies,  Prizes,  Awards,  Badges  and  Certificates  for  Personal  Services. 

B.  Services  Other  Than  Personal — All  expenditures  for  services  other  than  personal 
— that  is,  which  consist  in  the  results  of  acts  of  persons  who  by  contract  (express  or  implied) 
have  undertaken  to  accomplish  such  results  without  giving  to  another  any  right  to  direct  or 
control  their  ability  or  skill — including: 

B  1.  Transportation  of  Persons  (Service) — All  expenditures  for  services  other  than 
personal  which  have  for  their  end  or  purpose  the  carrying  of  persons  from  place  to  place,  whether 
by  land  or  water,  or  for  the  furnishing  of  comfort  incident  to  actual  transportation — including? 
(1)  steam  or  electric  railroad  fares  not  local;  (2)  fares  by  water  not  local;  (3)  combined 
rail  and  water  fares  not  local;  (4)  interurban  electric  railroad  fares  not  local;  (5)  local 
transportation  such  as  street  car  fares;  ferry  charges;  hire  of  coach,  cab,  carriage,  or  motor 
vehicle  with  driver  or  chauffeur;  hire  of  cab,  coach,  carriage,  or  motor  vehicle  without  driver  or 
chauffeur;  local  stage  or  omnibus  fares;  local  or  suburban  railroad  fares;  local  or  suburban 


42  CLASSIFICATION   OF   EXPENDITURES 

fares  by  water;  local  or  suburban  rail  and  water  fares;  and  special  and  miscellaneous  local 
transportation  charges,  including  hire  of  launch  or  boat  and  hire  of  saddle  animal;  (6)  sleep- 
ing-car, chair-car,  drawing-room,  and  stateroom  fares;  (7)  charter  of  passenger  cars,  trains 
or  vessels;  (8)  towage,  dockage,  wharfage,  moorage  and  canal  charges  of  municipal  owned  or 
chartered  passenger  vessels;  (9)  other  incidentals  of  actual  transportation,  such  as  passports, 
tolls,  excess  baggage,  storage  incident  to  travel,  long  distance  stage,  carriage,  or  motor-vehicle 
fares  and  hire,  mileage  allowances,  allowances  other  than  mileage  in  lieu  of  transportation  ex- 
penses, switching  private  cars  or  trains  (local  movement),  steamer  chairs,  tips  for  transportation 
services,  transfers  not  included  in  through  tickets. 

B  2.  Transportation  of  Things  (Service) — All  expenditures  for  services  other  than 
personal  which  have  for  their  end  or  purpose  the  carrying  of  things  (other  than  packages  by 
post  or  commercial  messenger),  animals,  or  deceased  persons,  from  place  to  place,  whether  by 
land  or  water,  or  for  the  furnishing  of  care  to  such  things,  animals,  or  deceased  persons  while 
in  process  of  being  actually  transported — including  (1)  freight  and  incidental  charges;  (2) 
express,  other  than  local,  and  incidental  charges:  (3)  local  transportation  (drayage,  floatage, 
lighterage,  and  local  expressage)  ;  (4)  chartering  of  cars,  trains,  or  vessels;  (5)  towage,  dock- 
age, wharfage,  moorage,  and  canal  charges  of  municipal  owned  or  chartered  freight  vessels; 
(6)  removal  of  garbage  and  dead  animals  and  abatement  of  nuisances;  (7)  removal  of  snow 
and  ice;  (8)  removal  of  ashes  and  paper  and  cleaning  of  streets;  and  (9)  other  incidents  of 
transportation  of  things,  such  as  duties,  entry  fees  and  brokerages,  tolls,  primage,  and  parcels 
post. 

B  3.  Subsistence  and  Support  of  Persons  (Service) — ^AU  expenditures  for  services 
other  than  personal,  the  end  or  purpose  of  which  is  to  provide  food,  lodging  and  personal  care 
to  persons — including  (1)  furnishing  of  food;  (2)  furnishing  of  lodging;  (3)  furnishing  of 
food  and  lodging;  (4)  furnishing  of  food,  lodging  and  other  miscellaneous  service;  (5) 
per  diem  in  lieu  of  subsistence;  (6)  mileage  in  lieu  of  subsistence;  (7)  commutation  of  sub- 
sistence and  support;  and  (9)  other  incidents  of  subsistence  and  support  of  persons,  such 
as  laundry  service,  bath  service,  barber  service,  gratuities. 

B  4.  Subsistence  and  Care  of  Animals  and  Storage  and  Care  of  Vehicles  (Service) 
— All  expenditures  for  services  other  than  personal,  the  end  or  purpose  of  which  is  to  provide 
for  the  subsistence  and  care  of  animals  and  the  storage  and  care  of  vehicles — including  (1) 
furnishing  forage;  (2)  stabling  (without  forage);  (3)  subsistence  and  care  of  animals;  (4) 
subsistence  and  care  of  animals  and  storage  and  care  of  animal-drawn  vehicles  (one  payment 
for  all)  ;  (5)  pasturage;  (6)  storage  and  care  of  animal-drawn  vehicles;  (7)  storage  and  care 
of  motor  vehicles  and  motor-drawn  vehicles;  and  (9)  other  incidents  of  subsistence  and  care  of 
animals  and  storage  and  care  of  vehicles,  such  as  clipping,  shoeing  animals,  cleaning  animals, 
cleaning  vehicles. 

B  5.  Communication  Services — All  expenditures  for  services  other  than  personal,  the 
end  or  object  of  which  is  to  transmit  messages  from  place  to  place — including  charges  for  (1) 
land-telegraph  service;  (2)  marine-cable  service;  (3)  wireless  telegraph  service;  (4)  telephone 
service;  (5)  combined  telegraph,  cable  and  telephone  service;  (6)  postal  service  (not  to  in- 
clude parcels  post);   (7)    commercial  messenger  service;  and  (8)  delivery  charges. 

B6.  Printing,  Engraving,  Lithographing,  Binding  and  Typewriting  (Service) — All 
expenditures  for  services  other  than  personal,  the  end  or  purpose  of  which  is  to  imprint  or 
engrave  characters  on  paper,  cloth  or  other  material  for  publication,  and  to  fasten  paper  or 
other  materials  together  by  binding — including  (1)  the  printing,  binding  and  doing  of  all 
other  acts  and  the  incurring  of  all  expenses  pertaining  to  the  publications  issued  by  depart- 
ments and  independent  offices  and  their  several  bureaus  when  this  is  done  under  a  single  order 


CLASSIFICATION  OF   EXPENDITURES  43 

or  contract;  (2)  proofreading,  independent  of  printing;  (3)  indexing  and  editing,  independ- 
ent of  printing;  (4)  lithographing  and  engraving,  independent  of  printing;  (5)  binding  docu- 
ments, reports,  library  books  and  newspapers;  (6)  stenographic  work,  typewriting,  multi- 
graphing,  etc.;  (7)  electrotyping  and  stereotyping,  independent  of  printing;  (8)  taking  de- 
veloping and  printing  photographs  and  blue  prints;  (9)  special  and  miscellaneous  printing, 
etc.  (service). 

B  7.  Advertising  and  Publication  of  Notices  (Service) — ^All  expenditures  for  ser- 
vices other  than  personal,  the  end  or  purpose  of  which  is  to  attract  attention  or  notice  to  a  want 
or  desire,  or  to  satisfy  legal  requirements,  or  to  make  public  announcement  of  facts — includ- 
ing (1)  advertisements  for  bids;  (2)  advertisements  of  sales  of  property,  leases  and  special 
privileges;  (3)  advertisements  for  labor  and  services;  (4)  advertisements  of  services  to  be  per- 
formed for  fees;  (5)  publication  of  proclamations,  announcements,  and  notices  of  forfeiture; 
(6)  publication  of  notices  of  judicial  action;  (7)  publication  of  ordinances;  and  (9)  special 
and  miscellaneous  advertisements   and  publication  of  notices  (service). 

B  8.  Furnishing  of  Heat,  Light,  Power  and  Electricity  {Service) — All  expend- 
itures for  services  other  than  personal,  the  end  or  purpose  of  which  is  to  furnish  heat,  light, 
power  and  electricity  as  such. 

B  9.  Special  and  Miscellaneous  Services  Other  Than  Personal — All  expenditures 
for  services  by  contract  or  open  market  order,  other  than  personal,  which  cannot  be  allocated 
or  made  a  direct  charge  to  any  of  the  specific  classes  above  defined — including  (1)  repairs  by 
contract  or  open  market  order;  (2)  storage  not  incident  to  transportation;  (3)  court  or  other 
public  office  service;  (4)  commercial  reference  service;  (5)  clipping  service;  (6)  computa- 
tion and  statistical  service;  (7)  towel  service  and  other  sanitation  and  cleaning  service;  (8) 
sprinkling  service;  (9)  protective,  preventive  and  other  services  not  personal  in  character  and 
not  otherwise  classified. 

C.  Materials  Not  Specifically  Adapted  for  use  as  Supplies,  Equipment  or  Structures 
— All  expenditures  for  things  not  in  a  state  of  nature,  which  are  suitable  by  nature  or  treat- 
ment for  use  as  materials  for  supplies,  equipment  or  structures,  but  which,  on  account  of  lack 
of  adaptation  to  a  specific  use,  are  of  such  general  utility  as  to  be  available  as  materials  for 
either  supplies,  equipment  or  structures — including: 

C 1.   Baiv  Materials,  Extracted  hut  Not  Reduced  or  Fabricated 

C  2.  Metals  {Reduced)  and  Metallic  Products,  such  as  metals  in  pigs,  blocks,  blooms  or 
ingots,  castings,  metal  in  sheets  and  plates,  metals  in  bars,  rods,  wire  and  chains,  metals  in  rolled 
or  wrought  or  forged  shapes,  pipe  and  pipe  fittings  (including  metal  plumbing  materials  and 
parts),  bolts,  nuts,  rivets,  washers,  nails,  spikes,  tacks  and  screws,  builders'  and  cabinetmakers' 
hardware. 

G  3.   Non-Metallic  Mineral  Products 

C  4.    Lumber  and  Wood  Products 

C  5.   Fiber  Products 

G  6.    Paints,  Painters'  Materials  and  Varnishes 

G  7.  Hides,  Pelts  and  Leather,  and  Animal  Products  (other  than  provisions,  fats, 
oils,  etc.) 

C  8.  Saps,  Gums,  Dyes,  and  Other  Partially  Adapted  Vegetable  Products  (excluding 
grains,  forage,  wood  and  fiber) 

G  9.   Miscellaneous  Materials  and  Parts 

D.  Supplies — ^AU  expenditures,  whether  purchase  price  for,  or  outlay  or  advances  under 
contract  or  open  market  order  for  production  of  things  which  are  or  have  been  planned  to  be 
specifically  and  finally  adapted  to  a  particular  use  for  sustaining  life,  or  for  the  production 


44  CLASSIFICATION    OB^   EXPENDITURES 

of  mechanical  energy  or  power,  or  for  other  purposes  which  require  that  the  things  when  ap- 
plied to  the  use  for  which  they  are  adapted  be  consumed,  i.  e.,  be  subjected  to  such  chemical 
or  physical  change  as  to  unfit  them  for  continuing  use  of  the  same  kind  as  that  for  which  they 
were  adapted,  or  if  not  consumed  are  not  to  be  held  for  return  or  specific  account  of  the  per- 
son to  whom  issued  for  use — including.: 

D 1.  Stationery,  Drafting,  Scientific  and  Educational  Supplies — All  expenditures, 
whether  purchase  price  for,  or  outlay  or  advances  under  contract  or  open  market  order  for 
production  of  things  which  have  been  or  are  planned  to  be  finally  adapted  for  office  or  desk, 
scientific  or  educational  use,  and  which  when  used  are  actually  or  constructively  consumed — 
including  (1)  office  supplies,  such  as  paper  (including  plain  paper,  printed  forms  and  letter- 
heads; envelopes,  mailing  jackets  and  tubes,  and  filing  folders;  cards,  guides,  tags,  and  tag 
strings;  carbon  and  ink-coated  papers;  wrapping,  blotting  and  cover  papers;  blank  books, 
cardboard,  binders'  board,  strawboard,  tag  board  and  oil  board;  specially  protected  papers; 
gummed  paper,  labels,  paper  seals  and  binders),  handwriting  supplies  (excluding  paper,  ink  and 
receptacles),  supplies  for  office  devices  (excluding  paper),  adhesives,  clips  and  fasteners  (other 
than  those  included  in  supplies  for  office  devices),  inks;  (2)  drafting  supplies,  such  as  drawing 
and  tracing  cloth,  process  paper  and  process  cloth,  water  colors,  thumb  tacks,  pounce;  (3)  scien- 
tific supplies,  such  as  photographic  supplies,  chemicals,  drugs  and  medicinal  preparations  other 
than  chemicals,  hospital  and  surgical  supplies,  laboratory  supplies  other  than  drugs  and  chemicals, 
veterinary  supplies;  (4)  educational  supplies;  (5)  magazines  and  pamphlets;  (6)  newspapers 
and  newspaper  clippings;  (7)  commercial  reference  books. 

D  2.  Fuel  {Including  Burning  and  Illuminating  Gases,  Oils  and  Liquids) — All  ex- 
penditures, whether  purchase  price  for,  or  outlay  or  advances  under  contract  or  open  market 
order  for  production  of  things  which  have  been  or  are  planned  to  be  finally  adapted  to  the 
production  of  heat,  light  and  power — including  (1)  solid  fuel,  such  as  coal  and  lignite,  peat,  coke, 
charcoal,  kindling  wood  and  matches,  briquets,  patent  and  artificial  fuels,  minor  solid  fuels  and 
by-products;  (2)  liquid  fuel  and  illuminants,  such  as  crude  petroleum,  petroleum  distillates, 
petroleum  residues,  tar  and  pitch,  alcohols,  animal  and  fish  oils,  vegetable  oils,  mixed  oils;  (3) 
gas  fuel  and  illuminants,  such  as  water  gas,  air  gas,  oil  gas,  coal  gas,  producer  gas,  natural  gas, 
by-product  gas,  mixed  gases,  acetylene  gas ;  (4)  solid  illuminants,  such  as  mineral,  animal  and 
vegetable  fats  and  waxes,  candles,  tapers. 

D  3.  Mechanics',  Engineers',  and  Electricians'  Supplies;  Furnace  and  Foundry 
Supplies — ^AU  expenditures,  whether  purchase  price  for,  or  outlay  or  advances  under  contract 
or  open  market  order  for  production  of  things  which  have  been  or  are  planned  to  be  finally 
adapted  for  the  reduction  of  friction  and  attrition  in  the  operation  of  machines,  or  for  polish- 
ing or  abrading  incident  to  the  proper  care  of  machines  (excepting  those  polishes  and  abraders 
included  under  cleaning  supplies  D  4) ,  and  which  when  applied  to  use  are  consumed — in- 
cluding (1)  lubricants;  (2)  packing,  calking  and  gaskets;  (3)  polishing  and  abrading  sup- 
plies; (4)  waste  and  wipers;  (5)  electricians'  supplies  not  elsewhere  classified;  (6)  furnace 
and  foundry  supplies;   (7)  supplies  used  in  the  arts. 

D  4.  Cleaning  and  Toilet  Supplies — All  expenditures,  whether  purchase  price  for, 
or  outlay  or  advances  under  contract  or  open  market  order  for  production  of  things  which  have 
been  or  are  planned  to  be  finally  adapted  to  use  as  cleaners,  disinfectants,  dieodorizers,  per- 
fumes, and  other  supplies  for  toilet  purposes  which  when  applied  to  use  are  consumed — includ- 
ing (1)  soaps,  soap  powders  and  liquids;  (2)  chemical  cleansers;  (3)  metal,  wood  and  stone 
polishes  and  washing  oils;  (4)  toilet  brushes  and  combs  (expendable)  ;  (5)  disinfectants, 
fungicides,  germicides,  insecticides  and  vermicides;  (6)  toilet  paper;  (7)  toilet  liquids,  pastes, 
powders  and  perfumes  (excluding  preparations  for  the  teeth) ;  (8)  sponges  (natural  and  ar- 
tificial), expendable  brooms,  brushes,  buckets  and  fabrics;  and   (9)   other  cleansers  and  toilet 


CLASSIFICATION    OP   EXPENDITURES  45 

supplies,  such  as  tooth  liquids,  pastes,  powders  and  picks,  sweeping  substances,  laundry  sup- 
plies not  otherwise  classified,  harness  dressing  and  soap,  shoe  polish,  paint  remover. 

Z>  5.  Wearing  Apparel  and  Hand-Seiving  Supplies — All  expenditures,  whether  pur- 
chase price  for,  or  outlay  or  advances  under  contract  or  open  market  order  for  the  production 
of  things  which  have  been  or  are  planned  to  be  finally  adapted  to  human  use  for  body  cover- 
ing, protection  and  comfort  (excluding  recreational  supplies,  and  helmets  and  suits  made  for 
persons  engaged  in  occupations  particularly  hazardous  on  account  of  their  necessary  surround- 
ings), and  for  use  as  hand-sewing  supplies — including  (1)  outer  garments,  such  as  overcoats  and 
raincoats,  furs,  capes,  jackets,  suits  and  dresses,  parts  of  suits,  shawls,  jeans,  etc. ;  (2)  head  cov- 
erings and  accessories,  and  hand  coverings;  (3)  outer  footwear  and  leggings;  (4)  underwear, 
hosiery,  shirts,  and  shirtwaists;  (5)  handkerchiefs,  cuffs,  neckwear  and  supports  for  clothing; 
(6)  hand-sewing  supplies. 

D  6.  Forage  and  Other  Supplies  for  Animals — All  expenditures,  whether  purchase 
price  for,  or  outlay  or  advances  under  contract  or  open  market  order  for  the  production  of 
things  which  have  been  or  are  planned  to  be  finally  adapted  for  the  feeding  and  bedding  of 
animals  and  which  when  applied  to  use  are  consumed  (excluding  those  things  which  on  ac- 
count of  their  adaption  to  human  use  are  classified  as  provisions) — including  (1)  roughage, 
such  as  timothy,  alfalfa  and  clover,  wild  hay,  corn  fodder,  feed  straw,  Hungarian  millet  and 
panic  hay,  Kafir  corn;  (2)  grains;  (3)  by-products,  mill  by-products,  packing-house  by-pro- 
ducts, dairy  by-products,  brewery  by-products,  distillery  by-products;  (4)  succulent  feed  not  by- 
products, such  as  ensilage,  turnips,  rape,  mangels,  cabbages,  carrots,  sugar  beets,  forage  beets; 
(5)  bedding;  (6)  horse  shoes  and  harness  supplies  (expendable) ;  and  (9)  miscellaneous  forage, 
such  as  condition  powders,  bone  meal,  oyster  shells,  meat  for  animals,  dog  biscuit,  horse  rations, 
rock  salt. 

D  7.  Provisions — All  expenditures,  whether  purchase  price  for,  or  outlay  or  advances 
under  contract  or  open  market  order  for  the  production  of  things  which  have  been  or  are 
planned  to  be  finally  adapted  to  use  for  human  food  and  drink  (excluding  those  things  of  sim- 
ilar nature,  which  on  account  of  lack  of  specific  adaption  for  use  as  human  food  are  classified 
as  forage) — including  (1)  meat,  fish  and  fowl;  (2)  dairy  products  and  eggs;  (3)  cereal  food 
products;  (4)  vegetables;  (5)  fruit  and  nuts;  (6)  saccharine  products ;  (7)  beverages;  (8)  con- 
diments, flavors  and  pickles ;  (9)  fats,  oils  and  miscellaneous  provisions,  such  as  lard  and  sub- 
stitutes, tallow,  oleomargarine,  other  fats,  oils,  miscellaneous  prepared  foods,  gelatine. 

D  8.  Explosives  and  Pyrotechnic  Supplies — All  expenditures,  whether  purchase  price 
for,  or  outlay  or  advances  under  contract  or  open  market  order  for  the  production  of  things 
which  have  been  or  are  planned  to  be  finally  adapted  for  use  in  signaling,  blasting,  and  recrea- 
tional purposes,  and  which  when  applied  to  the  use  for  which  they  have  been  adapted  are  con- 
sumed— including  (1)  explosives  for  use  as  ammunition;  (2)  separate  loading  projectiles;  (3) 
separate  loading  powder  charges,  primers,  fuses,  detonators,  tracers  and  grenades  (none  of 
these  assembled  with  ammunition)  ;  (4)  ammunition  for  revolvers,  rifles,  and  machine  guns; 
(5)  fixed  ammunition  for  cannon;  (6)  pyrotechnic  supplies  not  elsewhere  classified;  (7)  ex- 
plosives not  elsewhere  classified. 

D  9.  Special  and  Miscellaneous  Supplies — ^All  expenditures,  whether  purchase  price 
for,  or  outlay  or  advances  under  contract  or  open  market  order  for  the  production  of  things 
other  than  those  classified  above  which  have  been  or  are  planned  to  be  finally  adapted  for  use, 
and  which  when  applied  to  the  use  for  which  they  have  been  adapted  are  actually  or  con- 
structively consumed — including  (1)  recreational  supplies  not  elsewhere  classified;  (2)  water 
and  ice;  (3)  household  supplies  not  elsewhere  classified;  (4)  florist's  and  agriculturist's  sup- 
plies; (5)  flags  and  bunting  (expendable);  (6)  fire  extinguishing  supplies;  (7)  tobacco  user's 
supplies,  snuff  and  chewing  gum. 


46  CLASSIFICATION   OF  EXPENDITURES 

E.  Equipment  (Including  Live  Stock)  and  Parts — All  expenditures,  whether  purchase 
price  for,  or  outlays  or  advances  under  contract  or  open  market  order  for  the  production  of 
things,  or  parts  of  things,  which  are  or  have  been  planned  to  be  adapted  to  continuing  use  for 
increasing  the  eflSciency  and  economy  of  human  effort,  or  for  sheltering,  supporting,  storing, 
carrying,  or  protecting  persons,  animals  or  things  (excluding  items  classified  under  structures) 
— including : 

E 1.  Heat,  Light,  Power,  Ventilation,  Refrigeration  and  Electrical  Equipment  {Other 
than  Telephonic  and  Telegraphic  Equipment) — including  hot-air  and  steam  producing  ap- 
paratus, lighting  equipment,  refrigerating  equipment,  steam  and  other  elastic  fluid  engines,  elec- 
trical generators  and  motors,  ventilating  equipment,  power,  heat  and  cold  transmitting  equip- 
ment, pumping  and  air  compressing  equipment,  miscellaneous  heat,  light  and  power  equipment. 

E  2.  Production  and  Construction  Equipment — including  equipment  for  farming  and 
the  extraction  of  raw  materials  or  substances,  metal  working  equipment,  non-metallic  mineral 
working  equipment,  timber  working  equipment,  food  preparing  equipment  (excluding  household 
utensils) ,  printing,  and  fibre  cloth  and  leather  working  equipment,  distilling  and  refining  equip- 
ment, construction,  repairing  and  wrecking  equipment,  miscellaneous  production  and  construc- 
tion equipment. 

E  3.  Transporting  and  Conveying,  and  Telephonic  and  Telegraphic  Equipment — in- 
cluding steam  and  electric  railroad  equipment,  traction  engines  and  road  vehicles,  floating  equip- 
ment, elevators  and  other  equipment  for  lifting,  hauling,  conveying  and  otherwise  moving 
persons  or  things,  trunks,  valises  and  other  containers  for  transportation  of  things,  fittings 
specifically  adapted  for  equipping  boats,  etc.,  telephonic  and  telegraphic  equipment,  harness, 
saddlery,  trappings  and  other  stable  and  garage  equipment,  miscellaneous  transporting  and  con- 
veying equipment. 

E  4.  Furniture  and  Furnishings — including  chairs,  beds,  and  other  supports  for  the 
body,  tables,  desks,  and  other  supports  and  depositories  for  commodities,  floor  coverings,  por- 
tieres, wall,  window  and  furniture  coverings,  draperies  and  window  shades,  kitchen,  dining-room 
and  household  utensils  and  crockery,  baths,  lavatories,  toilets  and  toilet  accessories,  bedding  (ex- 
clusive of  bed  linen),  office,  library  and  store  furniture  and  furnishings  not  otherwise  classified, 
miscellaneous  furniture  and  furnishings. 

E  5.  Property  and  Life-Preserving  and  Caretaking  Equipment — ^including  fire  pre- 
venting and  fighting  equipment,  life-saving  equipment,  cleaning,  renovating  and  polishing  equip- 
ment, clipping,  trimming  and  rolling,  and  watering  equipment  for  lawn  and  garden,  equipment 
for  protection  of  shipping,  miscellaneous  property  and  caretaking  equipment. 

E  6.  Educational,  Scientific  and  Recreational  Equipment — including  educational 
equipment,  such  as  library  stock,  art  gallery  stock,  museum  stock,  zoological  garden  stock,  bo- 
tanical garden  stock  and  school-room  equipment,  scientific  equipment — including  surgical 
and  medical  equipment,  measuring  instruments  and  accessories,  weighing,  testing  and  meter- 
ing apparatus,  spectacles,  field  glasses  and  other  aids  to  the  senses,  photographic  equipment, 
undertaking  equipment,  mechanical  drafting  devices  and  laboratory  equipment  not  classified, 
recreational  equipment,  including  musical  instruments,  stage  equipment,  picture  exhibitors, 
lantern  slides,  etc.,  gymnasium  and  playground  equipment  of  a  permanent  nature,  air  guns 
and  other  missile  throwing  apparatus  (not  internal  combustion)  and  targets,  and  games  equip- 
ment. 

E  7.  Police  and  Military  Equipment — including  rifles,  revolvers  and  other  small  arms, 
batons,  night  sticks,  riot  clubs,  etc.,  belts,  badges,  bugles,  hand-cuffs,  fire  and  traffic  lines  and 
ropes,  danger  signs  and  rods,  miscellaneous  police  and  military  equipment. 


CLASSIFICATION   OF   EXPENDITURES  47 

E  8.  Live  Stock  and  Poultry  {Other  Than  Stock  and  Poultry  Purchased  for  Slaughter 
and  Zoological  Stock) — including  horses,  cows,  bulls,  heifers  and  calves,  pigs,  chickens,  geese. 

E  9.  Miscellaneous  Equipment — including  office  and  store  equipment  other  than  furni- 
ture and  furnishings,  punitive  and  correctional  equipment,  equipment  for  handling  insane 
patients,  diving  equipment,  signaling  equipment,  equipment  for  inspecting  supplies,  etc. 
(exclusive  of  construction  work). 

F.  Structures  and  Parts  and  Non-Structural  Improvements  to  Land. — All  expend- 
itures, whether  purchase  price  for  things,  or  parts  of  things,  or  outlay  or  advances  under  con- 
tract or  open  market  order  for  the  construction  of  things,  or  parts  of  things,  not  in  the  state 
of  nature,  fixed  or  built  on  land,  or  for  alterations  made  by  man  to  the  surface  or  sub-surface 
of  the  earth  for  whatever  purpose,  these  things,  or  parts  of  things,  or  alterations  to  land,  being, 
or  being  planned  to  be,  adapted  to  continuing  use  for  sheltering,  supporting,  storing,  or  pro- 
tecting persons,  animals,  or  things,  or  for  improving  the  natural  condition  of  the  earth  so  as  tor 
satisfy  human  wants — including : 

F  1.  Buildings,  such  as  office  buildings  for  administrative  purposes,  buildings  used  for 
operative  purposes,  residences  and  other  living  quarters,  auditoriums,  exhibition  halls,  museums, 
club  houses  and  amusement  places,  stores,  storehouses,  sheds,  shelters,  etc.,  stables,  garages,  car- 
riage sheds,  etc.,  buildings  used  solely  for  the  production  of  heat,  light,  power  or  refrigeration, 
sewage  and  drainage  disposal  plants,  miscellaneous  buildings  not  elsewhere  classified. 

F  2.  Excavations,  Embankments  and  Surfacings — such  as  tunnels,  tubes,  subways,  con- 
duits, canals,  and  ditches,  artificial  river  and  harbor  channels  and  basins,  pavements,  walks, 
roads,  sidewalks  and  streets,  filtration  beds  and  galleries,  naphtha  street  lamps  and  posts,  wiring 
and  necessary  supports,  railway  and  tramway  embankments,  tracks,  switches,  etc.,  special  and 
miscellaneous. 

F  3.  Reservoirs,  Wells,  Cisterns,  Mines,  Quarries  and  Borings — including  reservoirs, 
basins,  forebays,  etc.,  wells,  cisterns  and  cesspools,  mines,  quarries,  borings,  special  and  miscel- 
laneous. 

F  4.  Retaining  and  Restraining  Walls,  Breakwaters,  Bulkheads,  Etc. — ^including 
dams,  levees,  riprap  works,  embankments  along  streams  and  water  fronts,  breakwaters,  intake 
cribs  and  structures,  retaining  walls,  bulkheads,  special  and  miscellaneous. 

F  5.  Bridges  and  Viaducts — including  bridges  as  extensions  of  streets  and  grade 
crossings  (abolition  of). 

F  6.   Piers  and  Wharves. 

F  7.  Ornamental  and  Commemorative  Structures,  Fountains,  Fences,  Etc. — ^includ- 
ing monuments,  statuary,  arches,  gravestones,  mausoleums  and  tombs,  memorial  slabs,  tablets, 
windows,  etc.  (attached  to  other  structures),  fountains,  fences,  arbors,  trellises,  pergolas,  flag- 
poles, etc.,  feed  racks  and  troughs,  fixed  apparatus  and  improvements  for  outdoor  recreational 
purposes^  special  and  miscellaneous. 

F  8.  Non-Structural  Improvements — ^including  filling  and  terracing,  sodding,  horti- 
cultural improvements,  razing  structures  and  removing  obstructions,  special  and  miscellaneous. 

G.  Land — All  expenditures  for  land  or  interests  in  land,  viz. : 

Gl.  Freeholds 

02.  Ground  Rents  ■ 

G  3.  Long  Time  Leaseholds 

04.  Water  Rights 


48  CLASSIFICATION   OP   EXPENDITURES 

H.  Purchase  of  Rights  of  Action,  Payment  op  Debt,  and  Other  Obligations — All 
expenditures  in  the  nature  of  compensation  as  purchase  price  for  rights  to  demand  and  en- 
force action  by  or  against  agents  or  trustees,  debtors,  and  owners  of  property  under  contracts 
of  sale,  and  for  rights  to  act  under  patents  and  copyrights,  and  under  other  privileges  grant- 
ing monopolies;  and  all  expenditures  by  way  of  payment  of  debt  (including  payments  to  sink- 
ing funds),  repayments  of  deposits,  and  payments  of  refunds,  awards  and  indemnities — includ- 
ing: 

H 1.  Purchase  of  Rights  to  Demand,  Control  or  Enforce  Action,  or  of  Rights  to  Act 
— ^includes  (1)  the  purchase  of  powers;  (2)  the  purchase  of  equitable  interests;  (3)  the  pur- 
chase of  corporate  shares;  (4)  the  purchase  of  notes,  bonds  and  other  choses  in  action;  (5) 
the  purchase  of  options  to  purchase;  (6)  the  purchase  of  patent  rights,  copyrights,  franchises, 
permits  and  privileges. 

H  2.  Payment  of  Deit  and  Payment  to  Sinking  Funds — ^All  expenditures  in  the  na- 
ture of  payment  or  delivery  of  money  contracted  to  be  delivered  in  the  making  of  loans  or  at 
the  time  of  making  purchases  on  credit,  except  interest;  and  all  expenditures  or  reserva- 
tions, the  purpose  of  which  is  to  cumulate  or  set  aside  funds  for  the  authorization  or  final 
payment  of  indebtedness. 

H.  3.  Repayment  of  Deposits — All  expenditures  in  the  nature  of  repayments  of 
amounts  not  subject  to  demand  or  claim  by  the  municipality,  of  which  it  has  assumed  the 
custody. 

H  4.     Obligations  Arising  from  Agreements. 

H  5.  Refunds  and  Awards — All  expenditures  in  repayment  or  refund  of  the  whole  or 
part  of  an  amount  or  amounts  previously  received  in  payment  of  indebtedness  (including 
refunds  or  repayments  in  connection  with  transactions  between  departments  or  establishments ; 
in  connection  with  transactions  with  the  public,  such  as  collection  of  taxes,  or  other  revenue, 
sales  of  land  or  other  property,  or  other  transactions). 

J.  Fixed  Charges  and  Contributions  Other  Than  Pensions  and  Retirement  Salaries 
— All  expenditures  made  to  meet  fixed  charges  against  the  municipality  or  to  aid  individuals, 
establishments,  or  undertakings  (excluding  pensions  and  retirement  salaries)  or  as  gifts — in- 
cluding : 

J  1.  Rents — All  expenditures  on  account  of  current  expense  accruals  as  distinguished 
from  purchase  price,  for  rights  to  possession  and  use  of  land,  structures,  or  equipment  owned 
by  another,  the  possession  of  which  is  to  be  relinquished  at  the  end  of  a  term  specified  or  im- 
plied by  law. 

J  2.  Royalties — ^All  expenditures  for  the  right  to  use  or  act  under  patents  and  copy- 
rights or  other  privileges,  granting  monopolies. 

J  3.  Fees  for  Licenses,  Permits  and  Privileges — All  expenditures  made  as  compen- 
sation to  any  governmental  unit  for  (1)  a  license  (a  grant  or  permission  by  persons  in  execu- 
tive or  administrative  authority  to  conduct  classes  of  business,  to  pursue  kinds  of  occupations, 
to  perform  acts  and  enjoy  rights  which,  by  reason  of  police  regulations,  enacted  or  imposed, 
could  not  be  conducted,  pursued,  performed,  or  enjoyed  except  for  such  authorization)  ;  (g) 
a  permit  (a  formal  grant  or  permission  by  persons  in  executive  or  administrative  authority  for 
the  performance  of  special  acts,  the  nature  of  which  is  specifically  defined  by  the  terms  of  the 
instrument  conveying  the  grant  and  the  performance  of  which  acts  terminates  the  grant) ;  or 
(3)  a  privilege  (a  contract  whereby  the  governmental  unit  granting  the  privilege,  through 
executive  or  administrative  authority,  formally  grants  or  gives  permission  to  conduct  a  defin- 
itely stipulated  business  to  pursue  a  definitely  described  occupation,  to  perform  definitely 
stated  acts,  or  to  enjoy  definitely  prescribed  rights  which  otherwise  could  not  be  conducted, 


CLASSIFICATION  OF  EXPENDITUBES  [  49 

pursued,  performed,  or  enjoyed  by  reason  of  the  governmental  unit's  right  of  ownership,  oc- 
cupation, or  easement). 

J  4.  Interest — All  expenditures  in  the  nature  of  compensation  for  the  deferment  of 
money  payments  contracted  for  in  the  making  of  loans  or  at  the  time  of  making  purchases  on 
credit,  or  in  the  nature  of  grants  of  percentages  on  money  received  or  set  aside  and  held  by  the 
municipality  in  the  capacity  of  banker  or  trustee. 

J  5.  Insurance  and  Depreciation  Funds — All  expenditures  or  reservations,  the  pur- 
pose of  which  is  to  purchase  a  guaranty  of  indemnity  for  injury  to  or  loss  of  property  or  funds, 
or  to  provide  against  impairment  due  to  deterioration,  or  to  cumulate  or  set  aside  funds  for 
such  purposes. 

J  6.  Educational  and  General  Welfare  Grants  and  Contributions — All  expenditures 
in  the  nature  of  grants  or  contributions,  the  purpose  of  which  is  to  encourage  education  or 
science;  contributions  to  expositions;  contributions  to  international  societies,  or  payments  of 
quotas  of  expenses  of  international  proceedings,  projects,  etc. ;  payments  of  membership  assess- 
ments of  the  city  or  its  officers,  or  employees  in  societies,  etc. ;  contributions  towards  the  main- 
tenance of  hospitals,  and  other  contributions  of  similar  character. 

J  7.  Support  of  Military  Organizations — National  Guard,  Old  Guard,  Veteran  Corps. 
— All  expenditures  in  the  nature  of  grants  or  contributions,  the  purpose  of  which  is  to  support 
military  organizations,  namely,  the  National  Guard,  Old  Guard  and  Veteran  Corps. 

J  8.  Burial  Expenses,  Providence  Funds  and  other  Gratuities — All  expenditures  to 
persons  in  the  nature  of  gratuities,  the  purpose  of  which  is  to  increase  the  efficiency  of  those 
in  service,  or  which  are  made  on  other  grounds  of  public  policy,  excepting  trade  subsidies  and 
bounties  and  retirement  salaries  and  pensions. 

J  9.  Other  Fixed  Charges  and  Contributions  (including  taxes  paid  to  other  civil  divi- 
sions) . 

K.  Pensions  and  Retirement  Salaries — All  expenditures  to  persons  by  way  of  accruals 
of  fixed  charges  made  as  compensation  for  past  services  to  the  municipality. 

L.  Contingencies — All  moneys  or  amounts  lost  to  the  city  by  its  officers  or  agents,  through 
misappropriation,  accident,  or  negligence,  or  by  theft,  and  aU  expenditures  for  whatever  pur- 
pose (except  those  under  M,  below)  which  cannot  be  allocated  to  any  of  the  preceding  classes. 

M.   Payments  Arising  from  the  Relation  of  Agent.* 

FUNDS 

Expenditures  must  be  analyzed  by  funds  in  order  to  show  the  respective  use  of  general 
funds,  loan  funds  and  special  and  trust  funds  for  the  various  characters  of  expenditure. 

The  analysis  by  funds  shows  for  any  period  the  use  of  loan  (or  capital)  funds  for  current 
expenses  and  the  use  of  general  funds  for  the  acquisition  of  permanent  property  and  other 
capital  account  purposes.  It  also  shows  the  amount  of  special  and  trust  funds  used  for  gen- 
eral and  capital  account  purposes. 

RECONCILIATION  OF  EXPENDITURES 

In  preparing  a  statement  of  expenditures  include  all  accounts  to  which  expenditures  have 
been  charged  in  the  period  covered  by  the  statement.  In  those  cases  where  expenditures  are 
subjected  to  a  secondary  classification,  for  example,  in  stores  account,  or  in  work  in  progress 
account,  the  expenditures  should  be  stated  in  the  terms  of  the  account  to  which  it  is  finally  dis- 

*  For  the  classification  by  object  in  greater  detail  consult  the  Object  of  Expenditure  Classification  for  the 
City  and  County  of  Philadelphia. 


50 


CLASSIFICATION   OF   EXPENDITURES 


tributed.  For  example,  a  purchase  of  stores  is  charged  to  the  stores  account  in  the  primary 
classification  of  expenditures  and  taken  into  storehouse.  The  stores  are  subsequently  issued 
from  storehouse  and  used  for  current  expenses.  In  the  statement  of  expenditures  this  double 
transaction  is  included  once  in  stating  expenses  and  is  excluded  from  the  statement  of  expendi- 
tures for  stores.  In  stating  the  expenditures  for  stores  the  amount  that  should  appear  in  the 
expenditure  statement  as  the  expenditures  for  stores  is  the  net  increase  or  decrease  in  the 
stores  balance  for  the  period,  the  remainder  of  the  expenditures  for  stores  appearing  in  the 
accounts  to  which  they  have  been  distributed,  as  expense,  property,  etc.  By  this  method  dupli- 
cation is  avoided  and  the  expenditures  are  stated  in  the  terms  of  the  accounts  to  which  they 
are  finally  distributed. 


The  form  for  reconciliation  of  primary  expenditures  with  vouchers  sent  to  the 
troUer  and  invoices  sent  to  the  department  of  supplies  follows : 

city   con- 

Character  of  Expenditure 

Balance  of 
Unvouchered 

Invoices  at 

Beginning  of 

Period 

^       ,             ;  Adjustments  in 
Invoices        |   invoices  after 
Registered           Registration 
During          Increases  (Black) 
Period           Decreases  (Red) 

Totals 

Vouchers 
(Invoices) 
Sent  to 
City  Controller 
(Dept.  of 
Supplies) 

Balance  of 
Invoices 

Payable  at 
Close  of 
Period 

Expenses  

Repairs    

Replacements 

Stores  Acquired  

— 

j 

— 

— 

— 

Postage  and  Transportation. 

Work  in  Progress 

Property  Acquired   

Accounts  Receivable 

Abatements  of  Revenue 

Services  Rendered  Other  De- 
partments    

— 

Invoices  Payable  

Totals 

i 

— 

— 

A  statement  similar  to  above  is  to  be  prepared  for  invoices  sent  to  Department  of  Supplies. 

The  summary  reconciliation  of  invoices  registered  with  vouchers  sent  to  city  controller  and 
invoices  sent  to  the  department  of  supplies,  follows: 


.     .-.      ■-      ..■       ■       V      r- 

i 

Totals 

IT                     ^ 

General 

Loan 

Special 

:                                       1 

Regular 

1 

Supplies 

Regular 

Supplies 

Regular 

Supplies 

Balance  of  Unvouchered  Invoices  at 
Beginning  of  Period \ 

Invoices  Registered  during  Period . . 

Adjustments  in  Invoices  after  Regis- 
tration    (increases,     black;     de- 
creases, red)    

i 
1 

— 

— 

- 

Totals 

— 

— 

'    — 

— 

_           1           _ 

— 

Vouchers    (Invoices)    sent  to   City 
Controller  (Dept.  of  Supplies) ... 

Balance    of    Invoices    Payable    at 
Close  of  Period 

ii 

— 

— 

— 

Totals    —        1        — 

— 

—        i        —        !        — 

— 

The  form  for  stating  expenditures  in  detail  as  well  as  the  elements  other  than  expenditures 
contained  in  expenditure  accounts,  follows: 


CLASSIFICATION   OF   EXPENDITURES 


51 


1 

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CLASSIFICATION   OF   EXPENDITURES 


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CLASSIFICATION  OF  EXPENDITURES 


53 


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CHARXKR    V 

CLASSIFICATION  OF  INCOME 

•  Receipts  are  all  cash  coming  into  the  possession  of  the  City  in  a  stated  period  irrespective 
of  the  source. 

Income  is  the  amount  of  funds  collectible  or  receivable  in  a  certain  period,  whether  collected 
or  not. 

Revenue  is  the  increment  of  gain  applicable  or  apportionable  to  a  certain  period  as  accru- 
ing in  and  belonging  to  that  period,  irrespective  of  the  period  in  which  it  becomes  collectible  or 
is  collected. 

It  is  very  important  that  the  distinction  between  the  various  topics  above  defined  be  kept 
clearly  in  mind. 

Just  as  the  detail  classification  of  expenditures  is  necessary  in  order  to  secure  detailed  in- 
formation, so  the  detail  classification  of  income  is  necessary  for  the  same  reason. 

Income  is  classified  as  follows : 

(a)  By  organization  units, 

(b)  By  functions, 

(c)  By  character  of  income, 

(d)  By  source,  and 

(e)  By  funds. 

ORGANIZATION  UNITS 

The  total  income  of  the  city  is  classified  by  departments  or  sub-divisions,  such  as  bureaus, 
offices,  etc.,  from  which  it  accrues  and  which  are  known  as  organization  units,  viz. :  Department 
of  Public  Safety,  Electrical  Bureau. 

FUNCTIONS 

The  activities  of  a  governmental  organization  are  its  functions.  The  functions  of  the  Elec- 
trical Bureau,  for  example,  are  Electrical  Inspection,  Elevator  Service — City  Hall,  Fire  Alarm 
and  Telephone  Service,  etc.  The  functional  classification  complete  for  each  department  and  bu- 
reau will  be  found  in  Chapter  XIV. 

CHARACTERS  OF  INCOME 

The  classification  of  income  according  to  whether  it  arises  through  the  reduction  of  an  asset, 
the  abatement  of  expense,  the  increase  of  a  liability,  or  the  accrual  of  revenue  shows  the  char- 
acter of  income.    The  classification  of  income  by  character  follows : 

1.  Securities  is  credited  where  they  are  realized  on  and  give  rise  to  an  account  receiv- 
able. 

2.  Land,  Structures,  Other  Improvements  and  Equipment  is  credited  where  an  ac- 
count receivable  arises  from  the  sale  of  permanent  properties  of  the  city. 

3.  Expense  is  credited  where  an  account  receivable  arises  from  an  amount  due  to  the 
city  on  account  of  refunds  for  expenditures  of  an  expense  nature  previously  made. 

4.  Debt  is  credited  where  an  account  receivable  arises  from  the  sale  of  bonds,  or  from 
an  amount  due  to  the  city  for  the  principal  of  mortgages  executed  upon  city  properties. 

5.  Revenues  Accrued,  Not  Due  is  credited  where  an  account  receivable  arises  from 
revenues  that  become  collectible  subsequent  to  their  accrual. 


CLASSIFICATION   OP  INCOME  55 

6.  Reserve  for  Unaccrued  Revenues  is  credited  where  an  account  receivable  arises 
which  will  later  become  revenue. 

7.  Revenues  is  credited  where  an  account  receivable  arises  from  amounts  becoming  due 
the  city  of  a  revenue  nature  and  which  have  not  previously  been  taken  into  revenue  account 
as  a  deferred  debit. 

8,  Surplus  (or  Deficit)  is  credited  where  an  account  receivable  arises  with  no  cor- 
responding decrease  in  the  assets  or  deferred  debits  or  increase  in  the  liabilities  or  reserves 
of  the  city,  and  where  neither  expense  nor  revenue  are  affected. 

9,  All  Other  Income,  including  duplicate  and  excess  taxes  and  water  rents,  ground 
rents,  and  any  other  accounts  giving  rise  to  income  to  the  city. 

SOURCE 
Income  is  classified  by  source  as  follows : 

A.  Taxes  are  the  amounts  of  money,  other  wealth,  or  services,  which,  by  virtue  of  that  sov- 
ereign power  of  a  government  known  as  the  taxing  power,  are  exacted  for  the  support  of  gov- 
ernment, for  meeting  general  public  needs,  and  for  other  governmental  purposes,  without  refer- 
ence to  special  advantage  enjoyed.  It  is  a  right  which  in  its  nature  acknowledges  no  limit.  It 
includes  the  power  to  prescribe  the  conditions  under  which  persons  and  corporations  may  engage 
in  business  and  business  activities,  receive  franchises,  and  enjoy  common-law  rights  and  privi- 
leges ;  the  power  to  prescribe  the  conditions  under  which  they  may  take  and  hold  title  to  real 
and  other  property ;  and  the  police  power  of  social,  industrial  and  economic  regulation  and  con- 
trol. 

AlOO.  General  Property  Tax  is  the  common  designation  of  the  direct  tax  upon  real  property, 
and  upon  other  property  which  is  apportioned  and  levied  by  substantially  the  methods  employed 
in  apportioning  and  levying  taxes  upon  privately  ovmed  real  property. 

110.  Current  General  Property  Taxes. 

120.  Delinquent  General  Property  Taxes. 

A200.  Special  Property  Taxes  are  those  direct  taxes  levied  upon  property  which  are  assessed, 
levied  and  collected  by  methods  that  are  not  generally  applied  in  the  case  of  privately-owned 
real  property  and  include  all  taxes  levied  upon  the  miscellaneous  property  of  individuals  or 
corporations. 

201.  Corporate  Stock. 

202.  Corporate  Indebtedness. 

203.  Savings  Bank  Deposits. 

204.  Mortgages. 

205.  Investments. 

206.  Choses  in  Action. 

207.  Bonds. 

208.  Notes. 

209.  Land  (in  specified  amount  per  acre  distinct  from  the  general  property  tax). 

210.  Horses    (per  head). 

211.  Cattle   (per  head). 

212.  Grain  (per  bushel). 

213.  Ships  (per  ton  of  capacity). 
290.  Other  Special  Property  Taxes. 

A300.  Other  Taxes  on  Property. 

A400.  Business  Taxes  and  Licenses.  Business  taxes  are  taxes  upon  business  and  business 
activities  in  proportion  to  the  volume  of  business;  by  reason  of  the  peculiar  business  in  which 
the  taxpayers  are  engaged;  or  by  reason  of  some  business  activity,  which  constitutes  a  part  of 
their  business.    A  license  is  a  granting  of  authority  or  permission  by  the  proper  authorities  to 


56 


CLASSIFICATION    OF   INCOME 


perform  certain  acts  or  to  carry  on  certain  business,  which  without  such  authority  or  permission 
the  acts  or  business  would  be  illegal. 

410.  Liquor  Traffic. 

411.  Retail  Liquor  License. 

412.  Wholesale  Liquor  License.  - 

413.  Brewers'  License. 

414.  Bottlers'  License. 

420.  Other  Business  Taxes  and  Licenses. 

421.  Pawnbrokers'. 

422.  Gunpowder. 

423.  Places  of  Amusement. 

424.  Lodging    Houses     (including    all 

buildings  with  lodgings  not 
already  licensed  as  a  hotel, 
inn  or  tavern). 

425.  Brokers'. 

426.  Eestaurant. 

427.  Billiard  and  Pool  Room. 

428.  Peddler. 

429.  Auctioneer. 

430.  Non-resident  Hunter. 

431.  Employment  Agency. 

432.  Moving  Picture  Theatre. 

433.  Rooming  House. 

434.  Two-family  House. 

435.  To  Sell  Meats. 

436.  To  Sell  Milk. 

490.  Miscellaneous  Business  Taxes  and  Licenses. 


437.  Baby  Farms. 

438.  Tenements. 

439.  Street  Cars. 

440.  To  Clean  Privy  Wells. 

441.  To  Keep  Animals. 

442.  To  Slaughter  Animals. 

443.  For  Wagons,  Hackney  Carriages, 

Carts,  Etc. 

444.  For    Drivers'     (separately    from 

443). 

445.  Vendors'. 

446.  Elevator  Operators'  License. 

447.  Engineers'  Certificate. 

448.  Moving  Picture  Operators'. 

449.  Mercantile   Tax. 

450.  Tax   on  Dividends   in   Excess   of 

Six  Per  cent.  Paid  by  Subsid- 
iaries of  the  Philadelphia 
Rapid  Transit  Company. 


A500.  Non-Business  Taxes  and  Licenses. 
510.  Dog  Licenses. 
520.  Special  Permits  and  Privileges. 

521.  Permit  to  Construct  Buildings. 

522.  Elevator  Permits. 

523.  To  Construct  House  Drainage. 

524.  For  Removing  Dead  Bodies. 

525.  For  Street  Occupancy  by 

Builders. 

526.  For  Parades. 

527.  Inspection  of  Boilers. 


528.  Approval  of  Boilers. 

529.  Elevator  Inspection. 

530.  Elevator  Certificates. 

531.  Highway  Privileges  Granted  Pub- 

lic Service  Companies. 

532.  Awnings. 

533.  Cost   of   Advertising    City    Ordi- 

nances Granting  Privileges. 


590.  Special    and    Miscellaneous    Non- Business  Taxes  and  Licenses. 
A600.  Poll,  or  Personal  Taxes. 


B.  Charges  and  Assessments.  Charges  includes  amounts  collected  as  compensation  for 
governmental  service  performed  for  the  benefit  of  a  particular  individual  or  corporation,  or 
amounts  collected  for  the  accumulation  of  funds  for  public  purposes.  Assessments  are  propor- 
tional contributions  of  wealth  levied  against  property  or  persons  to  defray  the  costs  of  speci- 
fied public  improvements,  of  specified  public  services  undertaken  in  the  interest  of  the  general 
public,  or  amounts  collected  for  the  accumulation  of  funds  for  public  purposes.  Special  assess- 
ments, like  taxes,  are  levied  and  collected  under  the  sovereign  power  of  the  government,  known 
as  taxing  power. 

BlOO.  Charges  for  Property  (other  than  Sales). 

110.  Subway  Loan  Charged  to  Public  Service  Corporations. 
111.  Philadelphia  and  Reading  Railway  Company. 


CLASSIFICATION   OF  INCOME  57 

120.  Abolition  of  Grade  Crossings  (Charge  for  Railroad's  Share). 

121.  Philadelphia  and  Heading  Eailway  Company. 

122.  Baltimore  and  Ohio  Railroad  Company. 

123.  Philadelphia,  Baltimore  and  Washington  Eailroad  Company. 

130.  Damages  to  Property. 
B200.  Charges  for  Expenditures. 

210.  For  Support. 

211.  Insane. 

212.  Dependents. 

213.  Residents. 

214.  Non-residents. 

215.  Patients  in  Hospitals    (Quarantine). 

220.  For  Repairs. 

221.  To   Streets   Charged  to   Philadelphia  Rapid  Transit  Company. 

230.  For  the  Funded  Debt. 

231.  Sinking  Fund  and  Interest  Charges  from  Board  of  Public  Education  on  City  Loans  for 

School  Purposes. 

232.  Interest  on  Subway  Loan  from   Philadelphia  and  Reading  Railway  Company. 

B300.  Charges  for  PuMic  Trust  Funds. 
310.  Sinking  Funds   (Principal). 
320.  Fire  Insurance  Fund. 
330.  Municipal  Pension  Fund. 
340.  Police  Pension  Fund. 
350.  Firemen's  Pension  Fund. 

B400.  Assessments  for  Property. 

410.  Assessments  for  Improvements. 

411.  Streets. 

412.  Sidewalks. 

413.  Sewers. 

B500.  Assessments  for  Expenditures. 
510.  Water  Connections. 
520.  Sewer  Connections. 
530.  Repairs. 
540.  Abatement  of  Nuisances. 

B600.  Charges  for  Funds. 

610.  Pension  Assessments. 

C.  Earnings  of  Public  Service  Enterprises  and  General  City  Departments  (Fees). 
ClOO.  PuMic  Service  Enterprises. 

110.  Water  Supply  Systems. 

120.  Electric  Light  and  Power  Systems. 

130.  Gas  Supply  Systems. 

140.  Markets  and  Public  Scales. 

150.  Docks,  Wharves  and  Landings. 
151.  Dredging  by  City  Plant. 

160.  Cemeteries  and  Crematories. 

170.  Public  Halls. 

180.  Subways. 

190.  All  other   Public   Service   Enterprises. 
C200.  City  Treasurer. 

210.  Fees  for  Collection. 


58  ^  CLASSIFICATION   OP   INCOME 

C300.  Law  Department. 

310.  Claims. 
320.  Attorneys'  Fees. 
330.  Search  Fees. 
340.  Bond  Desk  Fees. 
350.  Solicitor's  Costs. 
360.  Tax  Lien  Costs. 
370.  Judgment  Costs. 

C400.  Prothonotary. 

401.  Summons. 

402.  O.  O.  Writs. 

403.  D.  B.  S.'s. 

404.  Transcripts. 

405.  Judgment  Searches. 

406.  Locality  Searches. 

407.  Executions. 

408.  Costs. 

409.  Fees. 

410.  Commissions. 

411.  Inquisitions. 

412.  State  Tax   (Credit). 

413.  Law  Library  Fees  (Credit). 

414.  Criers'  Fees  (Credit). 

C500.  Recorder  of  Deeds. 

510.  Recording  Deeds. 
520.  Recording  Mortgages. 
530.  Recording  Assignments. 
540.  Noting  and  Registering. 
550.  Searches. 
560.  Letters  of  Attorney. 
570.  Certified  Copies. 
580.  Releases. 
590.  Satisfactions. 

C600.  Sheriff. 

610.  Execution  Docket. 

620.  Appearance  Docket. 

630.  Jury  Fees. 

640.  Fines. 

650.  Fees  of  Sheriff's  Deputies. 

C700.  Electrical  Bureau. 

710.  Poles. 

711.  Erection  and  Maintenance  of  Poles. 

712.  Attachments   on  City  Poles. 

713.  Moving  Poles. 

720.  Wires. 

721.  Mileage  of  Wires  on  Private  Poles. 

722.  Eent  of  Wires  in  City  Cables. 

723.  Kent  of  Wires  on  City  Poles. 


CLASSIFICATION   OP   INCOME  59 

730.  Police  and  Fire  Signal  and  Telephone  Service. 
740.  Commissions  on  Telephone  Calls. 
750.  Rent  of  Conduits. 
760.  Auxiliary  Fire  Alarm. 
770.  Tax  on  Tickers. 

C800.  Bureau  of  Health. 

810,  Examination  Fees,  Master  Plumbers. 

820.  Examination  Fees,  Journeyman  Plumbers. 

830.  Re-registration  Fees,  Master  Plumbers. 

840.  Re-registration  Fees,  Journeyman  Plumbers. 

850.  Fees  for  Certified  Copies  of  Marriages,  Births  and  Deaths. 

C900.  Special  and  Miscellaneous. 

910.  Fees  by  Districts  (Bureau  of  Surveys). 

920.  Searches  (Bureau  of  Surveys). 

930.  Furnishing  Plans  (Board  of  Highway  Supervisors). 

940.  Park  Receipts. 

950.  Fees  (Register  of  Wills). 

960.  Orphans'  Court  Fees  (Register  of  Wills). 

970.  Commissions  on  Writs  (Register  of  Wills). 

980.  Searches  (Receiver  of  Taxes). 

990.  Fees  in  Courts. 

D.  Fines,  Penalties,  Forfeits  and  Escheats.  Fines  and  Penalties  are  amounts  of  wealth 
exacted  from  individuals,  firms  and  corporations  under  the  sovereign  power  of  the  government 
of  inflicting  punishment  for  violation  of  law.  Forfeits  are  amounts  accruing  to  a  government 
in  accordance  with  the  terms  of  contracts  as  penalties  for  the  non-observance  of  such  contracts. 
Escheats  are  amounts  of  money  received  from  the  disposal  of  property  whose  owners  cannot  be 
ascertained  or  located. 

BIOO.  Fines  and  Penalties. 

101.  Court  Fines. 

102.  Costs. 

103.  Magistrates'  Fees  and  Costs. 

104.  Magistrates'  Costs  in  Suits  for   Collection  of  Delinquent  Mercantile  Taxes. 

105.  Redemption  of  Dogs. 

106.  Violation  of  Ordinances. 

107.  Penalties  for  Illegal  Plumbing. 

108.  Blocking  Higtiway. 

109.  Dumping  Manure. 

110.  Police  Fines. 

111.  Mixing  Mortar  on  Highway. 
113.  Violation  of  Health  Rules. 

1)200.  Forfeits. 

210.  Forfeited  Bonds. 

220.  Forfeited  Bail. 

230.  For  Alleged  Defective  Gas  Meters  Found  Upon  Examination  to  be  Correct. 

D300.  Escheats. 


60  CLASSIFICATION   OF  INCOME 

E.  Subventions,  Grants,  Donations  and  Gifts.  Subventions  are  those  contributions  which 
are  made  by  the  National  Government,  the  State,  or  the  county  to  their  minor  civil  divisions 
granted  subject  to  the  formal  compliance  by  the  recipient  with  certain  prescribed  conditions, 
and  Grants  are  those  contributions  made  by  one  government  to  another  without  the  prior  estab- 
lishment of  conditions.  Donations  are  those  contributions  from  private  sources,  which  are  for 
the  establishment  of  libraries,  hospitals,  almshouses,  infirmaries  and  kindred  institutions.  Gifts 
are  all  other  contributions  by  private  individuals  and  corporations  to  governments. 

ElOO.  Subventions  and  Grants. 

110.  For  Property  and  Improvements. 

111.  Koad  Improvements    (from  Commonwealth). 

112.  Harbor  Improvements   (from  Commonwealth). 

120.  For  Expenses. 

121.  For  Encouragement  of  Agriculture  (Commonwealth  for  County  Fair). 

122,  For  Support  of  Prisoners   (from  U.  S.  Government). 

130.  For  Principal  of  Public  Trust  Funds. 

E200.  Donations  and  Gifts. 

210.  For  Property  and  Improvements. 

220.  For  Expenses.  . 

230.  For  Principal  of  Public  Trust  Funds. 

231.  Girard  Estate  Trust. 

232.  Minor  City  Trusts. 


F.  Rents,  Interest,  Etc. 

FlOO.  Bents. 

110.  Real  Estate. 

120.  Conduits. 

130.  Wires. 

140,  Equipment. 

150.  Wharves. 

160.  Bulkheads. 

170.  Docks. 

180.  StaUs. 

190.  Ground  Rents. 

F200.  Leases. 

210.  Subways. 
220.  Structures. 
230.  Gas  Works. 

F300.  Interest. 

310.  On  Current  Deposits. 

320.  On  Investments. 

330,  On  Funds. 

340.  On  Public  Trust  Funds. 


CLASSIFICATION  OP   INCOME  61 

G.  Sale  op  Investments  (including  Maturing  Investments)  and  Sale  of  Property.  In 
maturing  investments  is  included  all  amounts  received  on  account  of  payment  of  principal  of 
investments  upon  the  day  of  maturity  and  the  distribution  of  principal  of  investments  when 
liquidation  is  taking  place.  Sale  of  property  includes  all  amounts  received  from  the  sale  of 
physical  assets  acquired  for  municipal  purposes. 

OlOO.  Sale  of  Investments  and  Maturing  Investments. 

110.  By  Sinking  Funds. 

120.  By  Public  Trust  Funds  for  Municipal  Purposes. 

121.  Fire  Insurance  Fund. 

122.  Municipal  Pension  Fund. 

130.  By  Public  Trust  Funds  for  Non-municipal  Purposes. 

140.  Disbursement  of  Principal  (including  Maturing  Investments). 

141.  Maturing  Investments. 

142.  Principal  from  Companies  in  Liquidation. 

G200.  Sale  of  Supplies. 

210.  Water  on  a  Meter  Basis. 

220.  Coal  Tar. 

230.  Gas. 

240.  Coke. 

250.  Stone. 

260.  Gravel. 

270.  By-products. 

280.  Repairing  Chairs. 

290.  Manufactured  Goods. 

G300.  Sale  of  Property. 

H.  Receipts  Which  Increase  Indebtedness. 

moo.  Bonds,  Notes,  Warrants,  Etc. 

110.  Bonds. 

120.  Notes. 

130.  Warrants. 

140.  Judgments. 

150.  Temporary  Loans. 

160.  Unclaimed  Loans. 

11200.  Trust  Liabilities. 

210.  Purposes  of  Public  Trusts. 

H300.  Liabilities  as  Agent  for  other  Civil  Divisions,  Boards  and  Societies. 
310.  Commonwealth. 

311.  Mercantile  Licenses. 

320.  County. 

330.  School  District. 

340.  S.  P.  C.  A. 

341.  Magistrates'  Fines. 


62 


CLASSIFICATION   OF  INCOME 


J.  Special  and  Miscellaneous  (Including  all  Receipts  Which  Cannot  be  Grouped 
Under  Any  of  the  Above  Headings)  . 

JlOO.  Suspense  Accounts. 

110.  From  Receivers  of  Failed  Depositories. 

J200.  Refunds  and  Receipts  in  Error. 
210.  Overpaid  Amounts. 
220.  Overdrawn  Warrants. 
230.  Paymaster's  Refunds. 
240.  Duplicate  Taxes  and  Water  Rents. 
250.  Excess  Taxes  and  Water  Rents. 

J300.  Conscience  Funds. 

J400.  Income  from  Sale  of  Bonds  (other  than  Principal — HllO). 
410.  Accrued  Interest. 
420.  Premiums. 

FUNDS 

Income  must  be  analyzed  by  funds  in  order  to  show  the  distribution  by  general,  loan  and 
special  and  trust  funds. 


RECONCILIATION   OF   INCOME 

The  summary  reconciliation  of  income  with  receipts  applicable  thereto  is  made  in  the  fol- 
lowing manner: 


Totals 

1                              1 

General                     Loan 

Special 

Income  Uncollected  at  Beginning  of  Period 

— 

—                          — 

Income  for  Period 

— 

Totals    

— 

i             —                          — 

— 

Receipts  for  Period 



1 

1 

Income  Uncollected  at  Close  of  Period 



Totals    1 

~ 

i             — 

— 



The  detail  reconciliation  of  income  and  receipts,  by  character  of  income,  is  as  follows : 


Income 

Uncollected 

at  Beginning 

of  Period 

I 
Income 

Receipts  lor  Period 

Income 
Uncollected 

for                        Totals 
Period 

!! 

General 

Loan      Special 

at  Close 
of  Period 

Securities    

— 

_ 

— 



Land,  Structures,  Other  Im- 
provements    and     Equip- 
ment     

Expense    



Debt    

— 



1    1    1    1    1    1    1 

— 

— 

Revenues  Accrued,  Not  Due 
Reserve  for  Unaccrued  Reve- 
nues    

— 

Revenue   

— 

Surplus    

— 

All   Other  Income 

— 

Totals    

— 

—                          — 

— 

— 

— 

— 

CHAPTER   VI 

DESCRIPTION  AND  USE  OF  REGISTERS  AND  SCHEDULES  OF  DOCUMENTS. 

To  secure  the  proper  control  over  the  accounts  all  documents  originating  in  departments 
must  be  listed  in  chronological  order  in  a  register  for  that  particular  class  of  documents.  At 
the  time  of  registration  a  carbon  copy  of  the  register  (called  the  schedule)  is  made  for  trans- 
mittal to  the  city  controller  for  accounting  and  auditing  purposes.  The  register  further  fur- 
nishes the  totals  for  making  up  the  monthly  journal  entries  for  the  general  ledger  and  a  total 
against  which  the  postings  to  the  detail  ledgers  may  be  checked.  The  registers  and  schedules  of 
documents  are  as  follows : 

1.  Eegister  and  Schedule  of  Contracts. 

2.  Register  and  Schedule  of  Orders — Contract  and  Open  Market. 

3.  Register  and  Schedule  of  Invoices  and  Payrolls. 

4.  Register  and  Schedule  of  Invoices  sent  to  Department  of  Supplies. 

5.  Register  and  Schedule  of  Vouchers  sent  to  City  Controller. 

6.  Register  and  Schedule  of  Reductions  in  Contract  Reserves. 

7.  Register  and  Schedule  of  Services    Rendered  other  Bureaus. 

8.  Register  and  Schedule  of  Services  Received  from  other  Bureaus. 

9.  Monthly  Report  of  Stores  Issued  from  Storehouse  (with  copy  for  controller) . 

10.  Register  and  Schedule  of  Reserves  for  Repairs  and  Depreciation. 

11.  Register  and  Schedule  of  Revenue  Accruals. 

12.  Register  and  Schedule  of  Income  (Accounts  Receivable). 

13.  Register  and  Schedule  of  Cash  Transactions. 

Where  it  is  not  specifically  stated  in  connection  with  the  description  of  each  register  and 
schedule,  it  is  to  be  understood  that  a  schedule  is  to  be  prepared  by  means  of  carbon  paper  at 
the  time  each  register  sheet  is  being  written.  The  schedules  in  all  cases  must  be  properly  certified 
to  by  chief  of  bureau  or  other  official  and  promptly  transmitted  to  the  department  of  city 
controller. 

By  reason  of  the  infrequency  of  special  and  trust  transactions,  separate  columns  have  not 
been  provided  in  the  several  registers  for  entries  of  this  character.  When  transactions  of 
this  kind  occur,  entry  thereof  should  be  made  in  the  "general  account"  or  "general  fund" 
column  and  the  amount  designated  by  a  symbol  in  order  that  separate  totals  for  "general  ac- 
count" or  "general  fund"  and  "special  and  trust  accounts"  or  "special  and  trust  funds" 
may  be  secured  for  journal  entry  purposes. 

The  special  and  trust  transactions  have  been  omitted  from  the  journal  entries  of  this  chap- 
ter and  of  chapter  VIII,  as  they  will  not  occur  in  a  number  of  the  departments  or  bureaus. 
Where  they  do  occur,  the  journal  entries  here  given  may  be  readily  expanded  to  include 
special  and  trust  transactions  owing  to  the  journal  entries  therefor  being  similar  to  those  of 
the  general  account  and  capital  account  and  those  of  the  general  fund  and  loan  funds. 

In  this  chapter  and  chapter  VIII  the  words  "safety"  and  "supplies"  have  been  used  in 
journal  entries  to  distinguish  between  appropriations,  and  transactions  incident  thereto,  of  an 
operating  department  or  bureau  and  the  department  of  supplies.  The  word  "safety"  as  the 
short  departmental  title  of  the  department  of  public  safety  is  used  for  illustrative  purposes. 
In  practice,  the  short  title  of  the  particular  department  or  bureau  for  which  the  general  jour- 
nal entries  are  formulated  would  be  substituted. 


64  DESCRIPTION  AND   USE  OP  REGISTERS  AND   SCHEDULES  OF   DOCUMENTS 

1.  Register  and  Schedule  of  Contracts  (Forms  6  and  6 A) 

In  the  first  column  of  the  Register  and  Schedule  of  Contracts  (Forms  No.  6  and  6A)  is 
entered  the  contract  number,  in  the  second  column  space  is  provided  for  the  name  of  the  con- 
tractor and  in  the  third  column  for  the  character  of  the  goods  or  services  contracted  for. 

In  the  fourth  column  is  entered  the  appropriation  item  number,  and  in  the  fifth  column 
the  title  of  appropriation ;  the  sixth  and  seventh  columns  are  designed  to  show  the  fund,  either 
general,  loan  or  special  and  trust  out  of  which  the  payment  of  the  contract  is  made.  Con- 
tracts payable  out  of  special  and  trust  funds  are  entered  in  the  general  fund  column  and  indi- 
cated so  that  separate  totals  may  be  made  at  the  end  of  each  month.  In  the  last  column  is  en- 
tered the  total  amount  of  all  contracts  entered  into  during  the  month. 

In  the  department  of  supplies,  two  copies  of  the  schedule  of  contracts  in  addition  to  the 
register  of  contracts  are  required,  the  second  copy  being  sent  to  the  department  or  bureau  for 
whose  benefit  the  contracts  have  been  entered  into  for  goods  or  services.  The  purpose  of  thus 
notifying  the  operating  department  is  to  enable  it  to  encumber  the  memorandum  appropriation 
accounts  that  it  keeps  with  the  appropriations  made  to  the  department  of  supplies  for  its  use. 

In  bureaus  and  offices  where  the  contracts  entered  into  are  so  few  in  number,  that  they  can 
be  readily  summarized  and  totals  for  the  month  secured  without  the  use  of  the  prescribed  form 
of  register  and  schedule,  notifications  should  be  made  by  letter ;  the  amounts  shown  in  the  sev- 
eral letters  during  the  month  should  be  summarized  by  the  three  fund  divisions  in  order  that 
totals  of  each  may  be  available  for  journal  entry  purposes. 

The  totals  by  funds  of  contracts  entered  into  form  the  basis  of  a  general  journal  entry,  as 
follows: 

Unencumbered  Balance  of  Appropriations — Safety — General  Fund. 
Unencumbered  Balance  of  Appropriations — Supplies — General  Fund, 
Unencumbered  Balance  of  Appropriations — Safety — Loan  Funds. 
Unencumbered  Balance  of  Appropriations — Supplies — Loan  Funds. 
To  Reserve  for  Contracts — Safety — General  Fund. 

Reserve  for  Contracts — Supplies — General  Fund. 

Reserve  for  Contracts — Safety — Loan  Funds. 

Reserve  for  Contracts — Supplies — Loan  Funds. 

2.  Register  and  Schedule  of  Orders — Contract  and  Open  Market  (Forms  7  and  7A) 

The  purpose  of  the  register  of  orders  (Forms  7  and  7A)  is  twofold:  (1)  to  provide  a  com- 
plete record  and  numerical  index  to  files  of  orders  issued;  (2)  to  establish  totals  of  estimated  or 
actual  amounts  by  means  of  which  the  accuracy  of  postings  to  reserves  set  up  against  appro- 
priation accounts,  as  well  as  the  postings  of  orders  to  the  contract  ledger  and  the  claimant's 
ledger,  may  be  proved.  Orders  should  be  entered  chronologically,  one  line  for  each  order,  un- 
der one  series  of  order  numbers,  beginning  with  number  1  at  the  first  of  the  year  or  with  any 
other  number  if  it  is  desired  to  continue  a  series  already  begun. 

It  is  recommended  that  a  loose  leaf  form  of  register  be  used  so  that  the  register  and  a 
schedule  may  be  made  at  one  writing  by  means  of  a  carbon  sheet.  A  schedule  of  orders  must 
be  transmitted  to  the  department  of  city  controller  as  soon  as  enough  orders  have  been  issued  to 
fill  or  nearly  fill  a  schedule,  but  not  less  often  than  twice  a  month. 

Departments  which  purchased  their  supplies  through  the  department  of  supplies  will  not 
use  this  register  of  orders  (Form  7)  to  register  the  copies  of  orders  issued  by  the  latter  de- 
partment. The  department  of  supplies  will  register  and  schedule  to  the  controller  all  orders 
issued  for  supplies  whether  for  its  own  use  or  for  the  use  of  other  departments.  The  copy 
of  order  sent  to  departments  as  an  advice  of  the  issue  of  an  order  by  the  department  of  sup- 
plies will  be  registered  by  each  department  in  a  separate  register  kept  for  that  class  of  orders. 
The  use  of  this  register  will  be  exactly  similar  to  that  of  the  register  of  orders  (Form  7)  de- 


DESCRIPTION    AND    USE   OF   REGISTERS   AND   SCHEDULES   OF   DOCUMENTS  65 

scribed  above  with  the  exception  that  no  schedule  of  the  entries  therein  will  be  transmitted  to 
the  city  controller,  and  the  postings  made  therefrom  will  be  only  to  memorandum  appropria- 
tions accounts  (department  of  supplies  appropriations). 

As  the  columnar  arrangement  of  the  register  of  an  operating  department  or  bureau  for 
department  of  supplies  orders  will  be  the  same  as  the  register  (Form  7)  designed  for  orders 
issued  direct  by  departments,  the  loose  sheets  of  the  latter  may  be  used  for  both  purposes  and 
kept  in  separate  binders  or  in  one  binder  separated  with  a  tab  or  guide  sheet. 

If  a  department  feels  that  the  time  elapsing  between  the  issue  of  a  requisition  on  the  de- 
partment of  supplies  and  the  receipt  of  the  copy  of  order  therefrom  is  too  long  to  delay  en- 
cumbering the  memorandum  appropriation  accounts  the  requisition  rather  than  the  order 
may  be  used  for  this  purpose.  It  must  be  pointed  out,  however,  that  if  requisitions  instead 
of  orders  are  used  to  encumber  department  of  supplies  appropriations  the  results  in  many 
cases  will  not  be  as  satisfactory  as  if  orders  were  used.  For  example,  requisitions  for  supplies 
not  on  contract  at  the  time  of  issuing  the  requisition  will  have  to  be  held  open  or  posted  to 
some  suspense  account,  because  the  department  issuing  the  requisition  will  not  know  at  the 
time  whether  the  supplies  requested  are  to  be  purchased  on  contract  or  open  market  order. 
This  information  is  necessary  to  determine  whether  the  charge  should  be  made  to  the  appro- 
priation ledger  as  a  contract  or  as  an  open  market  order  encumbrance,  and  also  whether  the 
charge  should  be  made  to  a  new  account  in  the  contract  ledger  or  to  some  account  in  the 
claimant's  ledger  as  an  open  market  order.  The  price  at  which  to  estimate  the  amount  of  the 
order  will,  likewise,  be  unknown  at  the  time  the  requisition  is  issued.  But  an  estimate  must 
be  made  of  the  amount  of  each  requisition  if  it  is  to  be  set  up  at  once  as  an  encumbrance 
against  some  appropriation,  and  this  estimated  amount  may  be  subject  to  great  fluctuations 
from  the  amount  of  the  order  as  issued  by  the  department  of  supplies. 

Considering  these  difficulties  it  would  seem  more  satisfactory  to  a  department  to  use  only 
the  copy  of  order  from  the  department  of  supplies  when  setting  up  the  encumbrance  for 
orders  issued.  As  requisitions  are  issued  on  the  department  of  supplies  a  copy  thereof  could 
be  placed  in  a  binder,  and  when  a  copy  of  the  order  is  received  from  the  purchasing  depart- 
ment the  copy  of  requisition  could  be  taken  from  the  binder  and  attached  to  the  order,  which 
latter  would  be  registered  and  placed  in  a  temporary  file  pending  the  receipt  of  the  goods  or- 
dered. The  order  would  thus  become  the  encumbrance  against  the  particular  appropriation 
account  affected.  If,  pending  the  receipt  of  the  copy  of  order  from  the  department  of  sup- 
plies, it  is  desired  to  know  the  available  balance  in  an  appropriation  for  further  orders, 
there  could  be  deducted  from  the  unencumbered  balance  as  shown  by  the  appropriation  led- 
ger the  estimated  amount  of  the  requisitions  chargeable  to  that  particular  appropriation 
pending  in  the  requisition  binder.  To  facilitate  ready  reference  to  this  binder  it  could  be 
divided  into  as  many  sections  as  there  are  department  of  supplies  appropriation  items,  and 
the  sections  indicated  by  division  sheets  with  tabs.  In  this  way  a  department  would  know  at 
all  times  the  state  of  its  fund  accounts  with  the  department  of  supplies,  and  it  would  be 
much  easier  to  maintain  a  constant  balance  between  the  latter  department  and  other  depart- 
ments and  bureaus. 

The  order  numbers  are  serially  entered  in  the  first  column  to  the  left.  The  number 
of  the  requisition  on  which  the  order  is  based  appears  in  the  second  column,  with  the  day 
of  the  month  in  which  the  order  is  issued  appearing  in  the  third  column.  The  name  of  ven- 
dor and  the  purpose  for  which  the  order  was  issued,  being  a  brief  description  of  the  articles 
or  services  required,  will  appear  in  the  next  two  columns  respectively,  with  another  column 
headed  ' '  Memo ' '  in  which  may  be  noted  any  further  information  relating  to  the  orders.  In  the 
column  headed  ''General,  Loan  or  Special  and  Trust  Item  No."  will  be  entered  the  number  of 
the  appropriation  item  from  which  the  order  is  payable. 

In  the  next  four  columns  under  the  main  heading  "Estimated  or  Actual  Cost"  will  be  en- 
tered the  estimated  cost  of  the  order  or  the  actual  cost  if  that  is  known  in  advance.     If  the 


66  DESCRIPTION   AND   USE   OF  REGISTERS   AND  SCHEDULES  OF   DOCUMENTS 

order  is  drawn  against  a  contract  chargeable  to  a  general  fund  appropriation  account  it  will 
be  entered  in  the  column  headed  "Contract"  under  "General  Fund;"  if  chargeable  to  a  loan 
fund  account  it  will  be  entered  in  the  colunm  headed  * '  Contract ' '  under  * '  Loan  Fund. "  If  it 
is  an  open  market  order  it  will  be  entered  in  the  column  headed  "Open  Market"  under  "Gen- 
eral Fund "  or  "  Loan  Fund, ' '  according  to  the  fund  to  which  it  is  chargeable.  In  the  column 
headed  "Goods  Inspected"  will  be  noted  the  fact  of  inspection  of  the  goods  delivered  on  the 
order.  Vouchers  transmitted  to  the  controller  in  settlement  of  claims  based  on  orders  filled 
or  completed  will  be  indicated  in  the  last  two  columns  of  the  register  of  orders. 

At  the  end  of  a  month,  after  all  orders  issued  during  the  month  and  chargeable  in  the 
month  are  entered,  the  register  of  orders  is  totaled  in  all  of  the  columns  and  the  totals  entered 
in  ink. 

No  posting  of  contract  orders  issued  will  be  made  to  the  detail  fund  ledgers,  nor  will  the 
totals  thereof  be  journalized  for  posting  to  the  general  ledger.  It  is  not  thought  expedient  at 
this  time  to  set  up  in  the  general  ledger  any  account  for  "Reserve  for  Contract  Orders."  In- 
stead of  encumbering  the  "Reserve  for  Contracts"  account  with  the  estimated  or  actual  amount 
of  contract  orders  issued,  as  shown  in  the  register  of  orders,  this  account  is  debited  with  the 
actual  amount  of  contract  vouchers  settled  each  month  as  shown  in  the  register  of  vouchers, 
the  operation  of  which  is  explained  in  detail  under  5  below. 

From  the  register  of  orders,  therefore,  the  following  journal  entry  only  is  made,  to  be 
entered  in  the  general  journal  and  posted  to  controlling  accounts  in  the  general  ledger  at  the 
close  of  each  month: 

Unencumbered  Balance  of  Appropriations — Safety — General  Fund. 
Unencumbered  Balance  of  Appropriations — Supplies — General  Fund. 
Unencumbered  Balance  of  Appropriations — Safety — Loan  Funds. 
Unencumbered  Balance  of  Appropriations — Supplies — Loan  Funds. 

To  Reserve  for  Open  Market  Orders — Safety — General  Fund  (column  9), 

Reserve  for  Open  Market  Orders — Supplies — General  Fund  (column  9). 

Reserve  for  Open  Market  Orders — Safety — Loan  Funds  (column  11). 

Reserve  for  Open  Market  Orders — Supplies — Loan  Funds  (column  11). 

No  journal  entry  is  made  from  the  register  of  orders  setting  up  a  reserve  for  contract 
orders,  as  that  liability  is  obtained  from  the  register  of  contracts, 

3.  Register  and  Schedule  op  Invoices  and  Payrolls  (Forms  8  and  8A) 

The  purposes  of  the  register  of  invoices  and  payrolls  (Form  8)  are: 

1.  To  provide  a  complete  record  and  index  to  files  of  invoices  and  payrolls ;  and 

2.  To  establish  totals  for  monthly  journal  entries  to  the  general  ledger  which  contains 

controlling  accounts  by  means  of  which  the  accuracy  may  be  proved  of  the  post- 
ings of  invoices,  and  payrolls  to  the  detail  ledges  of  "Expense,"  "Property," 
*  *  Work  in  Progress  "  ( j  obs )  and  ' '  Stores. ' ' 
In  addition  to  invoices  received  from  vendors,  and  payrolls,  all  other  miscellaneous  liabilities 
as  incurred  should  be  entered  upon  the  register  and  schedule  of  invoices  and  payrolls. 

There  are  two  registers  of  invoices — one  for  the  invoices  covering  material  purchased 
directly  by  a  department  or  bureau  and  called  invoices  "Safety"  or  "Works"  or  "Health  and 
Charities,"  or  other  short  departmental  title  according  to  the  name  of  the  department,  and 
the  other  for  invoices  covering  material  purchased  for  a  department  or  bureau  by  the  de- 
partment of  supplies  which  are  called  "Supplies"  invoices. 

As  soon  as  there  are  enough  invoices  on  hand  as  nearly  to  fill  a  register  sheet  and  not  less 
frequently  than  twice  a  month  in  larger  bureaus  and  once  a  month  in  the  departments  and 
bureaus  having  very  few  invoices,  a  schedule  of  invoices    (Form  8A)   shall  be  prepared  and 


DESCRIPTION   AND  USE  OF  REGISTERS  AND   SCHEDULES  OF  DOCUMENTS  67 

sent  to  the  city  controller's  office.  This  schedule  must  show  all  the  entries  on  the  register 
of  invoices  at  the  time  the  schedule  is  transmitted.  The  forms  are  so  designed  that  the  sched- 
ule is  a  carbon  copy  of  the  register,  "Supplies"  invoices  must  be  registered  and  sched- 
uled separately,  but  in  the  same  manner  as  departmental  invoices  by  the  department  receiving 
the  goods  and  the  schedules  transmitted  to  the  city  controller's  office  in  the  same  manner  as 
the  schedules  of  departmental  invoices. 

It  will  only  be  necessary  for  the  department  of  supplies  to  register  and  schedule  the  in- 
voices for  goods  delivered  to  it  for  its  own  use  and  for  its  own  payrolls  and  miscellaneous 
liabilities  incurred. 

Commencing  with  the  first  of  the  year  a  series  of  schedule  numbers  will  be  started  be- 
ginning with  No.  1  for  the  departmental  schedules,  and  No.  1  S  for  the  "Supplies"  schedules. 
This  schedule  number  will  be  noted  on  the  register  as  well  as  on  the  schedule.  The  date 
of  transmission  of  the  schedule  will  also  be  noted  upon  the  register;  both  of  these  notations 
being  made  in  the  space  in  the  upper  left-hand  corner,  provided  for  the  purpose.  The  date 
of  the  schedule  should  be  the  same  as  the  date  of  transmission  to  be  written  on  the  register, 
and  in  the  event  of  schedules  being  transmitted  once  a  month  they  should  bear  the  date  of 
the  last  day  of  the  month. 

The  register  of  invoices  lays  the  foundation  for  a  proper  separation  of  expenditures  by 
months.  To  this  end  the  invoice  for  an  expense  incurred  in  December  ought  to  be  entered 
upon  the  December  and  not  the  January  or  a  subsequent  register.  The  latter  event  would  not 
occur  if  invoices  were  at  all  times  delivered  with  the  goods  and  promptly  prepared  for  regis- 
tering. Upon  the  handling  of  invoices  in  the  same  accounting  month  in  which  the  expense  is 
incurred  depends  the  value  of  comparisons  hetween  month  and  month,  year  and  year.  Every 
effort  should  ie  made  to  have  all  invoices  for  goods  delivered  in  December,  for  instance,  reg- 
istered on  the  December  register.  For  such  large  charges  as  the  monthly  lighting  bills,  etc., 
it  is  essential  that  the  register  for  a  given  month  be  kept  open  until  the  bills  for  that  month 
can  be  entered.  The  bookkeeper  will  have  to  exercise  some  judgment,  however,  as  to  how  long 
he  can  afford  to  keep  registers  open  in  order  to  get  in  delinquent  invoices,  before  he  closes 
his  register  of  invoices  for  the  month ;  but  in  doing  so  he  should  bear  constantly  in  mind  the 
comparisons  which  are  to  be  made  of  monthly  expenses  and  monthly  acquisitions  of  property 
as  will  be  shown  by  the  reports  drawn  from  his  detail  ledgers. 

The  procedure  to  follow  in  registering  invoices  is  first,  to  post  in  the  column  No.  1  the 
number  given  by  the  bookkeeper  to  the  invoice,  then  in  column  No.  4  headed  '  *  Registration, ' ' 
the  date  upon  which  the  invoice  was  actually  entered  in  the  register,  in  column  No.  5  the  date 
of  the  invoice  itself,  and  in  column  No,  6  the  date  of  the  delivery  of  the  goods  if  such  date 
differs  from  that  of  the  invoice. 

The  second  and  third  columns  under  the  heading  "Voucher"  are  for  reference  only,  and 
will  not  be  filled  in  until  after  the  voucher  covering  the  invoices  has  been  prepared  and  reg- 
istered. These  two  columns  are  primarily  for  the  use  of  the  city  controller's  office,  but  may 
be  used  to  advantage  by  the  bureau  to  indicate,  by  entering  the  number  of  the  voucher  when 
drawn,  the  invoices  that  have  gone  to  payment.  The  date  of  delivery  of  goods  in  the  sixth 
column  is  to  indicate  whether  the  rule  requiring  deliveries  to  be  accompanied  by  invoices  is  be- 
ing complied  with. 

Column  No.  7  is  for  the  number  of  the  order  which  the  invoice  covers  (either  partly  or 
completely).  Under  "Claimant"  will  be  entered  the  name  of  the  claimant  from  whom  the 
purchase  is  made.  At  the  right-hand  end  of  the  line  note  the  number  of  the  appropriation 
item  to  which  the  invoice  is  to  be  charged  when  it  is  vouchered.  If  the  invoice  is  charge- 
able to  a  general  fund  appropriation  the  amount  will  be  entered  in  the  column  headed  "Gen- 
eral Account;"  if  chargeable  to  a  loan  fund  appropriation  it  will  be  entered  in  the  column 
headed  "Capital  Account;"  if  chargeable  to  a  special  and  trust  fund  appropriation  it  will  be 
entered  in  the  column  headed  "General  Account"  and  indicated  with  the  Special  and  Trust 


68  DESCRIPTION    AND   USE   OF   REGISTERS   AND    SCHEDULES    OF   DOCUMENTS 

Account  symbol  in  order  that  separate  totals  for  the  General  Account  and  Special  and  Trust 
Accounts  may  be  secured.  This  information  is  derived  from  the  appropriation  item  number  which 
the  invoice  bears. 

The  five  columns  under  "Distribution"  are  provided  to  indicate  the  nature  of  the  expen- 
diture accounts  to  which  the  invoices  and  payrolls  are  chargeable.  All  invoices  chargeable 
strictly  to  "Expense"  and  bearing  an  expense  symbol  or  name  should  be  entered  in  the  col- 
umn headed  "Expense."  The  four  blank  columns  following  that  headed  "Expense"  are  for 
such  invoices  as  are  properly  distributable  to  "Work  in  Progress"  (jobs),  and  "Stores"  ac- 
counts, "Property,"  for  which  there  are  respective  ledgers  and  for  which  headings  to  the  col- 
umns should  be  written  on  each  sheet  of  the  register,  care  being  taken  to  keep  the  position  of 
the  column  so  headed  relatively  the  same  sheet  by  sheet.  The  invoice  bears  a  symbol  or  a  job 
name  that  will  determine  the  column  and  ledger  in  which  the  charge  is  to  be  distributed.  Oc- 
casionally the  charges  on  an  invoice  are  distributed  to  two  or  more  kinds  of  accounts  and  will 
therefore  be  distributed  on  the  register  and  schedule  in  two  or  more  of  the  distribution  columns. 

The  labor  and  salary  rolls  are  entered  on  the  register  and  schedule  of  invoices  and  pay- 
rolls as  if  they  were  invoices,  except  that  there  will  not  he  posted  any  invoice  number,  order 
number,  date  of  registration,  or  claimant.  Note  whether  the  roll  is  for  labor  or  for  salary  and 
the  dates  of  the  period  which  the  roll  covers.  The  distribution  of  the  rolls  to  the  columns  for  the 
different  controlling  accounts  and  detail  ledgers  is  obtained  in  totals  for  each  roll,  from  the 
time  sheet  or  other  document  in  which  the  charges  on  the  roll  to  each  symbol  or  name  of  ac- 
count are  summarized  by  accounts.  The  entry  of  the  payrolls  upon  the  register  is  made 
preferably  at  the  end  of  the  month  after  all  the  invoices  to  be  taken  into  account  for  that 
month  have  been  registered.  The  payrolls  are  entered  only  on  the  departmental  register 
and  schedule,  as  there  are  no  purchases  of  personal  services  by  the  department  of  supplies 
for  other  departments  and  bureaus. 

If  the  amount  of  an  invoice  entered  on  a  register  and  schedule  previous  to  that  of  the 
current  month  has  to  be  changed  by  reason  of  an  error  in  price  or  calculation,  or  for  any 
other  reason,  the  increase  or  decrease  will  be  noted  against  the  original  entry  in  red  ink  as 
a  memorandum  only,  giving  amount  and  date  of  change.  An  entry  covering  the  adjustment 
will  be  made  in  the  adjustment  of  invoice  columns  of  the  voucher  register.  If  the  invoice  is 
cancelled  the  word  "Cancelled"  and  the  date  of  cancellation  should  be  noted  against  the  en- 
try. If  an  invoice  already  entered  on  a  current  register  and  schedule,  however,  has  to  be 
changed  in  amount  the  register  should  be  changed  to  agree  with  the  invoice  as  corrected,  and 
a  note  made  of  the  original  amount  of  the  invoice  in  the  "Memo"  column;  if  cancelled  leave 
the  number  of  the  invoice  as  originally  entered  and  draw  a  line  in  red  ink  through  the  re- 
mainder of  the  entry  and  write  "cancelled"  in  the  "Memo"  column,  giving  the  date  of  can- 
cellation, 

"When  there  is  such  a  number  of  invoices  for  a  month  that  they  cannot  be  listed  on  one 
sheet  of  the  register,  take  second  or  third  sheets,  giving  them  in  the  upper  left-hand  corner 
the  same  number  and  date  as  that  borne  by  the  first.  If  there  is  more  than  one  sheet  it  is  well 
to  give  the  first  sheet  and  each  succeeding  one  consecutive  sheet  numbers  at  the  upper  right- 
hand  corner,  "When  a  register  and  schedule  is  to  consist  of  more  than  one  sheet  leave  two 
lines  blank  at  the  bottom  of  each  sheet,  and  one  line  at  the  top  of  each  after  the  first,  for 
bringing  forward  totals.  At  the  end  of  the  month  total  all  the  columns,  bringing  forward  the 
footings  from  sheet  to  sheet.  The  combined  totals  of  all  the  columns  to  the  right  of  those 
headed  general  account,  capital  account  and  special  and  trust  account  should  agree  with  the 
combined  totals  of  these  three  columns.  When  this  agreement  is  arrived  at  the  register  itself  is 
in  balance.  There  is  no  way  of  checking  from  totals  the  accuracy  of  the  distribution  of  amounts 
posted  in  the  columns  headed  general  account,  capital  account  and  special  and  trust  account. 
Consequently  special  care  should  be  taken  in  making  these  entries.  It  should  be  seen  at  the 
end  of  the  month  that  the  postings  are  in  the  proper  account  columns  as  called  for  by  the  ap- 
propriation item  numbers  noted  in  the  claimants'  column. 


DESCRIPTION    AND    USE    OF   REGISTERS    AND   SCHEDULES    OF   DOCUMENTS  69 

From  the  register  of  invoices  and  payrolls,  the  following  general  journal  entries  are  made : 

Expenses — General  Account. 

Stores — General  Account. 

Work  in  Progress — General  Account. 

Reserve  for  Repairs— General  Account. 

Postage  and  Transportation — General  Account. 

Cost  of  Manufactured  Goods  (or  Crops)  Sold  (or  Consumed) — General  Account. 

Accounts  Receivable — General  Account. 

Abatement  of  Revenue — General  Account. 

Services  Rendered  to  Other  Bureaus — General  Account. 

Land,  Structures,  other  Improvements  and  Equipment — Capital  Account. 

Reserve  for  Depreciation — Capital  Account. 

To  Invoices  and  Payrolls  Payable — Safety — General  Account. 

Invoices  Payable — Supplies — General  Account. 

Invoices  and  Payrolls  Payable — Safety — Capital  Account. 

Invoices  Payable — Supplies — Capital  Account. 

In  connection  with  the  above  entry  it  will  be  necessary  in  most  cases  to  make  another  journal 
entry  in  order  to  keep  the  debits  and  credits  of  the  general  account  and  of  the  capital  account 
in  balance,  and  to  show  the  net  amount  of  inter-account  transactions.  If  there  are  no  special 
and  trust  account  transactions  entering  into  the  above,  the  amount  of  the  journal  entry  for 
the  advances  is  secured  by  taking  the  difference  between  the  sum  of  the  general  account 
debits  and  the  sum  of  the  general  account  credits  of  the  invoices  payable  journal  entry.  If  the 
general  account  credits  exceed  the  general  account  debits  there  has  been  a  net  use  of  general 
account  funds  for  capital  account  (permanent  improvements)  and  the  amount  thereof  should 
be  entered  in  the  former  of  the  following  alternate  journal  entries.  If  the  general  account 
debits  exceed  the  general  account  credits  there  has  been  a  net  use  of  capital  account  funds 
for  current  purposes,  and  the  amount  thereof  should  be  entered  in  the  latter  of  the  following 
alternate  journal  entries.  In  any  mixed  journal  entry,  such  as  the  one  above  where  the 
debits  and  credits  of  the  general  account  or  of  the  capital  account  do  not  balance  (though,  of 
course,  the  total  debits  and  credits  of  the  whale  journal  entry  must  always  balance)  a  col- 
lateral entry  for  advances  to  and  from  must  be  used. 

Advances  to  Capital  Account — General  Account, 

To  Advances  from  General  Account — Capital  Account. 

For  general  account  expenditures  for  capital  account  puri)oses. 

or 
Advances  to  General  Account— Capital  Account, 

To  Advances  from  Capital  Account — General  Account, 

For  capital  account  expenditures  for  general  account  purposes. 

The  same  procedure  is  applicable  to  special  and  trust  accounts  as  outlined  above  for  the 
general  and  capital  accounts. 

4.  Register  and  Schedule  of  Invoices  Sent  to  Department  op  Supplies 

Invoices  for  goods  or  services  ordered  by  the  department  of  supplies  for  other  depart- 
ments or  bureaus  in  its  capacity  as  purchasing  agent  are  received  by  the  operating  depart- 
ment with  the  goods  and,  after  approval  as  to  quantity  and  quality,  are  registered  by  the 
operating  department  as  "supplies"  invoices  in  the  register  of  invoices — supplies  (see  de- 
scription of  register  and  schedule  of  invoices  and  payrolls) . 

When  these  ''supplies"  invoices  are  ready  for  transmittal  to  the  department  of  supplies, 
they   are   to   be   registered   and   scheduled   in   the   register   and   schedule   of  invoices   sent   to 


70  DESCRIPTION   AND   USE   OF  REGISTERS  AND   SCHEDUI.ES   OF   DOCUMENTS 

department  of  supplies,  the  form  of  which  is  similar  to  the  register  and  schedule  of  vouchers 
(Forms  9  and  9A).  These  forms  can  be  used  simply  by  striking  out  the  word  ** vouchers"  in 
the  title  and  inserting  the  words  "invoices  to  department  of  supplies." 

The  monthly  journal  entries  from  this  register  are  as  follows: 
Invoices  payable — Supplies — General  Account. 
Invoices  payable — Supplies — Capital  Account. 

To  Invoices  sent  to  Department  of  Supplies — General  Account. 
Invoices  sent  to  Department  of  Supplies — ^Capital  Account, 
and 

Unencumbered  Balance  of  Appropriations — Supplies — General  Fund  (column  7). 

Unencumbered  Balance  of  Appropriations — Supplies — Loan  Funds  (column  10). 

Reserve  for  Contracts — Supplies — General  Fund  (column  5). 

Reserve  for  Contracts — Supplies — Loan  Funds  (column  8). 

Reserve  for  Open  Market  Orders — ^Supplies — General  Fund  (column  16). 

Reserve  for  Open  Market  Orders — ^Supplies — Loan  Funds  (column  17). 

To  Budget  Allowance — Supplies — General  Fund  (total  of  columns  5,  6  and  7). 
Budget  Allowance — Supplies — Loan  Funds  (total  of  columns  8,  9  and  10). 
♦Unencumbered  Balance  of  Appropriations — Supplies — General  Fund  (column 

16  minus  column  6). 

•Unencumbered  Balance  of  Appropriations — Supplies — Loan    Funds    (column 

17  minus  column  9). 

Any  adjustments  in  invoices  that  are  made  after  they  have  been  received  by  the  depart- 
ment of  supplies  may  be  obtained  by  the  operating  department  or  bureau  from  the  adjustment 
in  invoice  columns  of  the  schedule  copies  that  it  receives  from  the  department  of  supplies'  reg- 
ister of  vouchers  sent  to  city  controller,  A  recapitulation  of  these  adjustments  must  be  made 
monthly,  and  a  general  journal  entry  prepared  thereof  similar  to  that  for  the  same  columns 
of  the  departmental  register  of  vouchers  sent  to  city  controller  (see  below). 

5.  Register  and  Schedule  of  Vouchers  Sent  to  City  Controller  (Forms  9  and  9A) 

The  forms  of  register  and  schedule  of  vouchers  (Forms  9  and  9 A)  are  so  designed  that 
the  register  and  the  schedule  may  be  made  at  one  writing  by  means  of  a  carbon  sheet. 
Vouchers  should  be  transmitted  with  the  schedule  to  the  department  of  city  controller.  A 
schedule  must  accompany  each  consignment  of  vouchers  to  the  city  controller,  even  if  only 
one  voucher  be  transmitted  at  a  time.  At  the  end  of  each  month,  without  fail,  all  vouchers 
registered  under  date  of  the  month  closed  must  have  been  scheduled  to  the  department  of 
city  controller.  The  controller  will  thus  have  the  same  monthly  totals  of  vouchers  drawn  as 
the  department  drawing  them,  and  the  books  of  both  will  be  kept  in  constant  agreement. 

The  department  of  supplies  will  register  in  its  register  of  vouchers  all  vouchers  for  sup- 
plies, etc.,  which  it  sends  to  the  city  controller,  whether  purchased  for  its  own  use  or  for  other 
departments.  Departments  which  purchase  their  supplies  through  the  department  of  supplies 
will  enter  in  their  register  of  vouchers  only  those  vouchers  which  are  prepared  in  their  own 
departments  for  expenditures  incurred  by  them  direct  and  not  through  the  department  of  sup- 
plies. 

In  order  that  there  may  be  constant  agreement  between  the  books  of  the  department  of 
supplies  and  the  books  of  the  several  departments  for  which  the  former  department  acts  as 


♦Accounts  marked  thus  *  indicate  that  the  estimated  or  actual  amount  of  the  open  market  orders 
liquidated  was  greater  than  the  actual  amount  of  the  invoices  sent  to  department  of  supplies.  These 
accounts  may  be  reversed,  that  is,  become  debit  entries  if  the  invoices  exceed  the  amount  of  the  orders 
on  vphich  they  are  based,  in  w^hich  latter  case  the  amount  of  these  adjustments  should  be  combined  w^ith 
the  first  and  second  debits  of  the  entry  outlined  abov^. 


DESCBIPTION   AND   USE  OF  REGISTERS  AND  SCHEDULES  OP  DOCUMENTS  71 

the  purchasing  agent  it  will  be  necessary  for  the  department  of  supplies  to  currently  inform 
the  other  departments  of  the  vouchers  passed  and  transmitted  to  the  city  controller  for  set- 
tlement for  each  department  respectively.  This  will  be  accomplished  by  the  department  of 
supplies  making  two  schedule  copies  of  each  register  of  vouchers,  the  first  copy  for  transmis- 
sion to  the  city  controller  with  the  vouchers  and  the  second  for  transmission  to  the  department 
or  bureau  for  which  the  goods  or  services  represented  by  the  vouchers  were  purchased,  and 
which  has  approved  the  invoices  included  thereon, 

A  series  of  schedule  numbers  should  be  established  by  each  department,  and  these  num- 
bers should  be  inserted  at  the  head  of  the  register  and  schedule  in  the  space  provided  there- 
for. The  date  of  transmittal,  which  on  the  schedule  is  called  the  "Date  of  schedule,"  is  also 
to  be  noted  by  the  department  transmitting  the  schedule. 

The  number  of  the  voucher  registered  will  be  entered  in  the  column  headed  "Voucher 
No."  and  in  the  second  column  will  be  noted  the  date  of  registration,  which  is  the  date  under 
which  the  voucher  is  charged  against  the  general  fund  or  loan  fund  appropriation  account. 

The  third  column  will  show  the  name  of  the  claimant. 

In  the  fourth  column  under  "General,  Loan  or  Special  and  Trust  Item  No."  will  be 
noted  the  number  of  the  general  fund,  loan  fund  or  special  and  trust  fund  appropriation  ac- 
count chargeable,  or  if  there  is  no  number,  the  title  of  the  account  may  be  abbreviated  there- 
under. 

In  the  six  columns  under  the  main  heading  "amount  of  voucher,"  which  is  divided 
into  "General  Fund,"  "Loan  Funds"  and  "Special  and  Trust  Funds,"  and  again  sub-divided 
under  each  fund  into  "Contract,"  "0.  M.  Order,"  and  "Payroll  and  Miscellaneous,"  will  be 
entered  the  audited  amount  of  all  vouchers  transmitted  to  the  controller  for  payment. 
Vouchers  issued  on  contract  or  open  market  order  will  be  entered  in  the  respective  columns 
designated  under  the  particular  fund  from  which  the  vouchers  are  payable.  Vouchers  for 
payroll  and  miscellaneous  purchases  or  services  not  received  on  contract  or  open  market 
order  will  be  entered  in  the  "Payroll  and  Miscellaneous"  column  under  "General  Fund," 
"Loan  Fund,"  or  "Special  and  Trust  Fund,"  as  the  case  may  be. 

The  purpose  of  the  columns  headed  "Invoices  or  claims"  is  to  take  care  of  adjustments, 
if  any,  between  the  invoices  as  scheduled  to  the  department  of  city  controller  and  the  in- 
voices as  vouchered.  It  is  for  adjusting  purposes  only  and  in  scheduling  the  voucher,  if  it 
has  been  found  necessary  in  auditing  within  the  department  to  make  any  changes  either  in  the 
amount  of  the  invoice  or  in  the  title  of  the  general  ledger  account  (i.  e.,  expense,  stores, 
work  in  progress,  etc.)  to  which  it  has  been  charged,  such  change  should  be  noted  in  these 
columns.  Not  only  should  the  difference  between  the  amount  previously  reported  on  the 
schedule  of  invoices  and  the  amount  found  to  be  correct  after  audit,  be  entered  in  the  "added 
to  invoice"  column,  but  the  title  of  the  general  ledger  account  affected  should  also  be 
noted. 

In  the  column  headed  "Order  No."  there  will  be  entered  the  number  of  the  order  cov- 
ered by  the  voucher,  and  in  one  of  the  next  two  columns  there  will  be  entered  the  amount 
of  the  order  as  originally  estimated.  If  the  order  is  chargeable  to  a  general  fund  appropria- 
tion account  the  amount  thereof  will  be  noted  in  the  column  "General  Fund;"  if  chargeable 
to  a  loan  fund  item  the  amount  of  the  order  will  be  entered  in  the  column  "Loan  Funds." 
The  amount  settled  by  voucher  may  be  more  or  less  than  the  estimated  amount  of  the  open 
market  order  liquidated  on  which  the  voucher  is  based.  This  difference  between  the 
amount  of  the  settlement  voucher  and  the  amount  of  the  order  must  be  adjusted  by  journal 
entry  at  the  close  of  each  month,  as  found  from  totals  of  the  register  of  vouchers. 

The  totals  of  the  register  of  vouchers  for  the  month  will  be  entered  in  ink.  These  totals 
will  form  the  basis  for  the  following  entries  in  the  general  journal  to  be  posted  to  their  re- 
spective controlling  accounts  in  the  general  ledger: 


72  DESCRIPTION    AND    USE   OF   REGISTERS   AND   SCHEDULES   OF    DOCUMENTS 

Invoices  and  Payrolls  Payable — Safety — General  Account. 
Invoices  and  Payrolls  Payable — Safety — Capital  Account. 
To  Vouchers  sent  to  City  Controller — General  Account. 
Vouchers  sent  to  City  Controller — Capital  Account. 
and 

Unencumbered  Balance  of  Appropriations — Safety — General  Fund  (column  7). 

Unencumbered  Balance  of  Appropriations — Safety — Loan  Funds  (column  10). 

Reserve  for  Contracts — Safety — General  Fund  (column  5). 

Reserve  for  Contracts — Safety — Loan  Funds  (column  8). 

Reserve  for  Open  Market  Orders — Safety — General  Fund  (column  16). 

Reserve  for  Open  Market  Orders — Safety — Loan  Funds  (column  17). 

To  Budget  Allowance — Safety — General  Fund  (total  of  columns  5,  6  and  7). 
Budget  Allowance — Safety — Loan  Funds  (total  of  columns  8,  9  and  10). 
*Unencumbered  Balance  of  Appropriations — Safety — General    Fund    (column 

16  minus  6). 
*Unencumbered  Balance  of  Appropriations — Safety — Loan  Funds  (column  17 
minus  9). 

6.  Register  and  Schedule  of  Reductions  in  Contract  Reserves  (Forms  10  and  lOA) 

The  purpose  of  this  register  is  to  provide  a  complete  record  of  all  reductions  in  contract 
reserves  and  to  establish  totals  by  means  of  which  the  accuracy  of  the  postings  to  the  general 
fund,  loan  funds  and  special  and  trust  funds  appropriation  ledgers  and  the  contract  ledger  is 
proved. 

A  loose  leaf  form  is  recommended  so  that  a  register  and  schedule  can  be  made  at  one 
writing  by  means  of  a  carbon  sheet.  As  soon  as  enough  entries  have  accumulated  to  fill  or 
nearly  fill  a  sheet,  the  schedule  should  be  transmitted  to  the  department  of  city  controller. 

In  some  cases  it  may  be  necessary  for  the  city  controller  to  require  that  the  schedule  be 
supplemented  with  a  further  statement. 

In  the  first  column,  "Date  of  Registration,"  is  noted  the  date  on  which  the  reduction  in 
the  contract  is  registered. 

In  the  second  column  is  placed  the  "City  Controller's  Contract  Number." 

In  the  column  under  "Contractor"  is  entered  the  name  of  the  individual,  firm  or  cor- 
poration whose  contract  has  been  reduced,  and  in  the  next  column  will  be  entered  the  number 
of  the  contract. 

In  the  fourth  column  is  noted  the  item  number  of  the  appropriation  affected  by  the  reduc- 
tion in  the  contract  reserve. 

Under  the  main  heading,  "Amount  of  Reduction,"  and  in  the  column  "General  Fund,"  or 
"Loan  Funds,"  as  the  case  may  be,  the  amount  of  the  reduction  is  noted. 

If  the  contract  reduced  is  chargeable  to  a  general  fund  appropriation  account,  the  amount 
of  the  reduction  is  entered  in  the  "General  Fund"  column;  if  the  contract  reduced  is  charge- 
able to  a  loan  fund  account,  the  amount  of  the  reduction  is  entered  in  the  "Loan  Funds"  col- 
umn. 

The  column  headed  "Item  Totals"  shows  the  totals  by  appropriation  item  numbers. 

It  is  necessary  for  the  department  of  supplies  in  writing  its  register  and  schedule  of  re- 
ductions in  contract  reserves  to  indicate  the  department  or  bureau  affected  by  the  reductions  in 
the  column  headed  "Remarks,"  and  to  make  an  extra  copy  of  the  schedule  for  transmittal  to  the 


♦Accounts  marked  thus  *  indicate  that  the  estimated  or  actual  amount  of  the  open  market  orders 
liquidated  was  greater  than  the  amount  of  the  vouchers  sent  to  city  controller.  These  accounts  may- 
be reversed,  that  is,  become  debit  entries  if  the  vouchers  sent  to  city  controller  exceed  the  amount  of 
orders  on  which  they  are  based,  in  which  latter  case  the  amount  of  these  adjustments  should  be  com- 
bined with  the  first  and  second  debits  of  the  entry  outlined  above. 


DESCRIPTION    AND   USE   OP   REGISTERS   AND    SCHEDULES   OF   DOCUMENTS  73 

department  or  bureau  whose  appropriation  accounts  are  affected  thereby  and  to  prepare  sep- 
arate schedules  for  each  .department  or  bureau,  thus  providing  the  means  whereby  they  keep 
their  accounts  in  constant  agreement  with  the  department  of  supplies  by  making  journal  entries 
similar  to  those  given  below. 

Before  transmitting  schedules  of  reductions  in  contract  reserves  they  must  be  certified  to 
and  approved  by  the  proper  certifying  and  approving  officers  in  the  departments  in  which  they 
originate.  Space  for  certification  and  approval  is  provided  at  the  bottom  of  the  register  and 
schedule. 

The  totals  of  the  register  of  reductions  in  contract  reserves  are  entered  in  ink  and  form 
the  basis  for  the  following  journal  entry: 

Reserve  for  Contracts — Safety — General  Funds. 
Reserve  for  Contracts — Safety — Loan  Funds. 

To  Unencumbered  Balance  of  Appropriations — Safety — General  Fund. 
Unencumbered  Balance  of  Appropriations — Safety — Loan  Funds. 

7.  Register  and  Schedule  of  Services  Rendered  other  Bureaus  (Forms  11  and  llA) 

The  register  and  schedule  of  services  rendered  other  bureaus  (Forms  11  and  llA)  provide 
for  the  registration  of  services,  materials,  supplies,  etc.,  transferred  to  another  bureau  in  accord- 
ance with  the  procedure  laid  down  in  Chapter  IV,  under  the  classification  of  expenditures  by 
character. 

The  monthly  totals  from  the  register  should  be  journalized  as  follows: 

Services  Rendered  other  Bureaus — General  Account. 
To  Expense— General  Account. 
Stores — General  Account. 
Work  in  Progress — General  Account. 
Reserve  for  Repairs — General  Account. 

Land,  Structures,  other  Improvements  and  Equipment — Capital  Account. ' 
Reserve  for  Depreciation — Capital  Account, 
r.nd 

Advances  to  General  Account — Capital  Account. 

To  Advances  from  Capital  Account — General  Account. 

8.  Register  and  Schedule  of  Services  Received  from  other  Bureaus  (Forms  12  and  12A) 

This  register  provides  for  a  current  record  of  all  inter-departmental  invoices  for  ser- 
vices, materials,  supplies  and  equipment  received  from  other  departments  and  bureaus,  and 
for  such  transfers  of  the  custodianship  of  land,  structures,  non-structural  improvements  and 
other  immovable  properties  belonging  to  the  city  as  may  be  made  to  it. 

The  monthly  totals  drawn  from  this  register  produce  the  following  journal  entry : 
Expenses — General  Account. 
Stores — General  Account. 
Work  in  Progress — General  Account. 
Reserve  for  Repairs — General  Account. 

Land,  Structures,  other  Improvements  and  Equipment — Capital  Account. 
Reserve  for  Depreciation — Capital  Account. 

To  Services  Received  from  other  Bureaus — General  Account, 
and 

Advances  to  Capital  Account — General  Account. 

To  Advances  from  General  Account — Capital  Account. 


74  description  and  use  of  registers  and  schedules  of  documents 

9.  Monthly  Report  op  Stores  Issued  from  Storehouse  (Form  13) 

The  monthly  report  of  stores  issued  from  storehouse  (Form  13)  is  prepared  from  the  sev- 
eral ledgers  to  which  the  original  requisitions  on  storehouse  have  been  posted.  The  prepara- 
tion of  this  report  is  a  very  simple  matter,  as  the  ledgers  are  so  designed  as  to  provide  an 
account  with  each  main  class  of  object  of  expenditure  chargeable  to  any  function  or  ac- 
count.   A  copy  of  the  report  for  the  city  controller  is  made  by  using  carbon  paper. 

The  main  part  of  the  form  provides  for  a  functional  distribution  of  stores,  but  in  the  upper 
right-hand  comer  is  shown  the  distribution  of  the  stores  issued  by  character  of  expenditure  and 
including  all  stores  consumed,  sold  or  transferred  according  to  any  of  the  accounts  listed  under 
"Eecapitulation  by  Character." 

The  charges  to  the  respective  accounts  in    the  general  ledger  are  made  from  this  monthly 
report  through  the  general  journal  as  follows: 
Expenses — General  Account. 
Reserve  for  Repairs — General  Account. 
Accounts  Receivable — General  Account. 
"Work  in  Progress — General  Account. 

Cost  of  Goods  (or  Crops)  Sold  (or  Consumed) — General  Account. 
Services  Rendered  other  Bureaus — General  Account. 
Land,  Structures,  other  Improvements  and  Equipment — Capital  Account. 
Reserve  for  Depreciation — Capital  Account. 
To  Stores — General  Account, 
and 

Advances  to  Capital  Account — General  Account. 

To  Advances  from  General  Account — Capital  Account. 

Purchases  of  stores  ordinarily  being  made  from  general  account  money,  only  one  stores 
account  is  necessary  in  the  general  ledger  and  that  in  the  general  account.  In  the  event  of  the 
purchase  of  stores  with  loan  funds — capital  account  money,  the  same  should  be  charged  to 
the  general  account  in  the  register  of  invoices  and  the  balance  between  the  general  account  and 
capital  account  adjusted  by  journal  entry,  showing  advances  between  general  and  capital  ac- 
count. 

Similarly,  when  stores  are  issued  and  converted  into  permanent  property  (as  shown  above 
in  the  journal  entry  by  the  charge  to  property)  the  amount  charged  to  property  will  give  rise 
to  an  advance  from  the  general  account  to  the  capital  account  and  the  collateral  journal  entry 
shown  above  will  be  required  to  balance  the  accounts. 

The  monthly  report  of  stores  issued  from  storehouse  shows  the  net  amount  of  stores  issued 
by  deducting  the  amount  of  stores  returned  during  the  month,  as  shown  by  the  red  ink  entries, 
from  the  gross  amount  of  stores  issued ;  therefore,  it  is  unnecessary  to  prepare  a  further  report 
of  stores  returned  to  storehouse. 

If  it  should  occur  that  a  net  credit  appeared  on  a  monthly  report  of  stores  issued,  the 
journal  entry  would  be  the  reverse  of  those  described  under  that  report. 

10.  Register  and  Schedule  of  Reserves  for  Repairs  and  Depreciation  (Forms  14  and  14A) 

This  register  provides  a  means  for  obtaining  currently  each  month  the  amounts  to  be  set 
aside  in  reserves  for  repairs  and  depreciation  and  the  corresponding  charges  to  expense  for  the 
estimated  amount  of  repairs  that  should  be  made  and  depreciation  that  has  occurred  in  the 
period.  See  the  definitions  in  Chapter  I,  Chapter  XIII  on  Inventories  and  Transfers  of  Prop- 
erty and  Chapter  XV  on  Rates  of  Depreciation. 

The  register  and  schedule  of  reserves  for  repairs  and  depreciation  is  designed  to  show  both 
the  amount  of  the  reserves  for  repairs  and  for  depreciation  on  separate  portions  of  the  same 
sheet.    The  several  columns  of  this  form  are  used  as  follows : 


DESCRIPTION   AND   USE   OP   REGISTERS   AND   SCHEDULES   OP   DOCUMENTS  75 

Column  1 — For  the  title  of  the  general  property  or  equipment  class; 

Column  2 — For  the  book  value  (at  cost)  of  each  class  of  property  or  equipment,  as  indi- 
cated by  the  class  title ; 

Column  3 — For  the  estimated  percentage  of  the  annual  reserve  for  repairs ; 

Column  4 — For  the  monthly  proportion  of  the  annual  percentage  of  reserve  for  repairs ; 

Column  5 — For  the  amount  of  the  monthly  reserve  for  repairs ; 

Column  6 — For  the  estimated  percentage  of  the  annual  reserve  for  depreciation ; 

Column  7 — ^For  the  monthly  proportion  of  the  annual  percentage  of  reserve  for  deprecia- 
tion ; 

Column  8 — For  the  amount  of  the  monthly  reserve  for  depreciation. 

The  amounts  of  reserves  for  repairs  are  posted  monthly  to  the  credit  of  the  detail  reserve 
for  repairs  accounts  in  the  "reserves  for  repairs  and  depreciation"  ledger  (for  further  de- 
tails, see  Chapter  VII)  and  to  the  debit  of  the  proper  detail  accounts  in  the  expense  ledger.  By 
this  method  provision  is  currently  made  for  the  repair  of  properties  and  equipment,  actual  ex- 
penditures for  which  are  very  heavy  in  some  months  and  very  light  in  others. 

The  general  journal  entry  for  the  monthly  total  of  this  register  for  the  reserve  for  repairs 
is  as  follows : 

Expenses — General  Account. 

To  Reserve  for  Repairs — General  Account. 

The  amount  of  depreciation  is  similarly  extended  upon  a  monthly  basis.  As  depreciation 
is  chargeable  to  depreciation  expense — general  account,  no  detail  debit  is  necessary,  but  detail 
credit  postings  are  required  to  the  detail  depreciation  accounts  of  the  "reserve  for  repairs  and 
depreciation"  ledger. 

The  general  journal  entry  for  the  monthly  total  of  the  reserve  for  depreciation  of  this 
register  is  as  follows : 

Expenses — General  Account. 

To  Reserve  for  Depreciation — Capital  Account, 
and 
Advances  to  General  Account — Capital  Account. 

To  Advances  from  Capital  Account — General  Account. 


11.  Register  and  Schedule  op  Revenue  Accruals  (Forms  15  and  15A) 

The  purpose  of  this  register  and  schedule  is  to  provide  a  complete  list  of  all  the  various 
revenues  accruing  to  a  department  or  bureau. 

The  several  columns  of  this  form  are  as  follows : 

Column  1 — Date; 

Column  2 — Kind  of  revenue; 

Column  3 — Source  of  revenue; 

Column  4 — Total  of  revenue  accruals  for  the  month: 

Column  5 — Revenues  accrued,  not  due ; 

Column  6 — Reserve  for  unaccrued  revenues; 

Columns  7  to  11 — Revenue  accounts  in  detail. 

The  monthly  journal  entry  for  revenue  accrual  is: 
Receiver  of  Taxes — General  Account. 
Revenues  Accrued,  not  due — General  Account. 

Accounts  Receivable — General  Account.  , 

To  Revenue — General  Account. 


76  DESCRIPTION   AND    USE   OP   REGISTERS   AND    SCPIEDULES   OF   DOCUMENTS 

12.  Register  and  Schedule  of  Income — Accounts  Receivable  (Forms  16  and  16A) 

The  register  and  schedule  of  income  (accounts  receivable)  provides  for  the  registration  of 
all  accounts  receivable  of  the  department  and  bureau.  Besides  the  accounts  receivable  appli- 
cable to  the  revenue  account,  accounts  of  this  nature  may  be  applicable  to  expense,  as  a  credit 
for  an  abatement  of  expense;  to  surplus  for  the  addition  to  a  delinquent  account  receivable; 
to  property  as  a  credit  to  that  account ;  or  they  are  applicable  to  some  other  account  of  a  simi- 
lar nature.  They  include  additions  to  delinquent  taxes,  additions  to  delinquent  water  rents, 
water  bills,  etc.,  additions  to  delinquent  personal  property  taxes,  abatements  of  expense,  such  as 
amounts  due  from  public  or  private  corporations  for  principal,  sinking  fund,  or  interest 
charges  on  City  loans  under  assumed  liability,  and  any  amounts  that  may  be  due  from  the  trans- 
fer or  sale  of  property. 

The  columns  of  the  register  and  schedule  of  income  are  as  follows : 

Column  1 — Date; 

Column  2 — Number  of  document; 

Column  3 — From  whom  receivable; 

Column  4 — Nature  of  income ; 

Column  5 — Total  amount  receivable; 

Column  6 — Revenue; 

Column  7 — Revenue  accrued,  not  due ; 

Column  8 — Reserve  for  unaccrued  revenue. 

The  general  journal  entry  from  this  register  and  schedule  is : 

Accounts  Receivable — General  Account. 
Revenues   Accrued,   Not   Due — General  Account. 
To     Revenue — General  Account. 

Expenses — General  Account. 

Reserve  for  Unaccrued  Revenues — General  Account. 

Investment  of  the  City — General  Account. 

13.  Register  and  Schedule  of  Cash  Transactions  (Forms  17  and  17A) 

.  The  purpose  of  this  register  and  schedule  is  to  provide  a  chronological  record  of  all  cash  re- 
ceipts and  disbursements.  The  schedule  (Form  17A)  aims  to  standardize  the  many  different 
kinds  of  forms  upon  which  cash  returns  have  heretofore  been  made  by  the  several  departments, 
bureaus  and  offices,  to  the  city  controller.  Upon  the  reverse  side  of  the  schedule  space  is  pro- 
vided for  the  affidavit  of  the  official  charged  with  the  responsibility  of  making  cash  returns,  the 
city  controller's  acknowledgement  and  for  the  certificate  of  the  city  treasurer. 

A  series  of  schedule  numbers  should  be  established  by  each  department,  and  these  numbers 
should  be  inserted  at  the  head  of  the  register  and  schedule  in  the  space  provided  therefor.  The 
date  of  transmittal  is  also  to  be  noted  by  the  department  transmitting  the  schedule. 

Monthly  posting  at  the  end  of  each  month,  or  oftener  if  desirable,  is  made  to  the  various 
cash  accounts  in  the  cash  ledger,  according  to  the  columnar  headings,  direct  from  the  register 
of  cash  transactions,  and  the  total  of  all  accounts  as  distributed  should  be  in  agreement  with 
the  controlling  account  *'cash"  in  the  general  ledger. 

From  the  register  of  cash  transactions,  the  following  entries  are  made  in  the  general 
journal  and  posted  to  the  controlling  accounts  in  the  general  ledger,  the  summaries  of  the 
columns  ''total  amount  received"  as  a  debit  and  the  total  amount  paid  to  city  treasurer  as 
a  credit. 

Cash — General  Account. 
Cash — Capital  Account. 
Cash — Special  and  Trust  Account. 


DESCRIPTION   AND   USE   OF   REGISTERS   AND    SCHEDULES   OP   DOCUMENTS  77 

To  Accounts  Receivable — General  Account. 
Accounts  Receivable — Capital  Account. 
Accounts  Receivable — Special  and  Trust  Account. 

For  cash  received  during  month  of 19 .  . . 

City  Treasurer — General  Account. 
City  Treasurer — Capital  Account. 
City  Treasurer — Special  and  Trust  Account. 
To  Cash — General  Account. 

Cash — Capital  Account. 

Cash — Special  and  Trust  Account. 

For  cash  paid  to  city  treasurer  during  month  of 19.  .  . 

The  purpose  of  the  several  columns  of  the  register  and  schedule  of  cash  transactions  are 
as  follows: 

Columns  1,  2  and  3 — For  date  (month,  day  and  year)  upon  which  cash  is  received; 

Column  4 — For  name  of  person  from  whom  received ; 

Column  5 — For  nature  of  receipts.  This  column  may  be  used  when  it  is  found  that  a 
further  analysis  of  receipts  than  is  provided  for  by  columnar  headings  is  de- 
sirable ; 

Column  6 — For  total  amount  received; 

Columns  7,  8,  9,  10,  11  and  12 — For  the  distribution  of  receipts  according  to  the  several 
headings  indicated; 

Column  13 — For  date  of  payment  to  city  treasurer ; 

Column  14 — For  amount  paid  to  city  treasurer. 

In  the  event  of  moneys  collected  on  behalf  of  the  city  by  a  department  and  same  deposited 
in  banks  or  otherwise  disposed  of  as  may  be  required  by  law  and  not  paid  to  the  city  treasurer, 
that  fact  is  to  be  indicated  on  the  register  and  schedule  accordingly. 


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CHAF^XER    VII 

DESCRIPTION  AND  USE  OF  DETAIL  LEDGERS 

The  purpose  of  the  detail  ledgers  is  to  state  in  detail  the  transactions  pertaining  to  every 
subject  concerning  which  information  is  needed.  The  number  and  classification  of  the  accounts 
in  the  detail  ledgers  depends  on  the  number  and  classification  of  the  subjects,  concerning  which 
administrative  judgment  is  required.  The  accuracy  of  the  postings  to  the  several  detail  ledgers 
should  be  proven  monthly  by  checking  the  monthly  schedules  of  balances  and  totals  thereof 
(Chapter  X)  to  the  respective  controlling  accounts  in  the  general  ledger. 

The  detail  ledgers  used  are  as  follows: 

1.  Appropriation  ledgers. 

a.  General  fund. 

b.  Loan  funds. 

c.  Special  and  trust  funds. 

2.  Contract  ledger. 

3.  Claimant's  ledger. 

4.  Expense  ledger. 

5.  Stores  ledger. 

6.  Work  in  progress  ledger. 

7.  Property  ledger. 

8.  Reserve  for  repairs  and  depreciation  ledger. 

9.  Cash  ledger  (stock  form). 

10.  Revenue  ledger  (stock  form). 

11.  Accounts  receivable  ledger  (stock  form). 

1.   Appropriation  Ledgers  (Forms  18  and  18A) 

The  appropriation  ledger  of  each  department  contains  an  account  with  each  appropriation 
in  which  the  department  has  an  interest.  Each  account  shows  every  transaction  affecting  it, 
the  amount  appropriated,  the  contracts  awarded,  the  open  market  orders  issued,  the  vouchers 
drawn  against  the  authorization  to  spend  indicated  in  the  title  and  the  balance  unexpended  and 
the  balance  unencumbered. 

The  general  fund  ledger  (Form  18)  contains  appropriations  of  the  general  fund.  The 
amounts  of  the  budget  allowance  are  the  first  entries  made  in  the  ledger,  space  at  the  top  of 
the  ledger  sheet  being  provided  for  this  purpose,  the  amount  of  the  appropriation  being  en- 
tered in  the  first  "amount"  column  to  the  left.  Additional  appropriations  and  transfers  are 
entered  in  the  ** Amount"  column  as  they  are  subsequently  authorized,  the  date  of  each  authori- 
zation being  noted  in  the  date  column,  and  the  character  of  the  appropriation  in  the  "Memo" 
column.  In  opening  a  new  appropriation  ledger  at  the  beginning  of  a  year,  the  non-merging 
balances  of  each  appropriation  of  the  previous  year  are  carried  forward,  marking  in  the  "Memo" 
column  * '  Books  of  19 ...  " 

By  columnar  arrangement  the  front  of  the  ledger  page  is  divided  into  contract  encum- 
brances and  open  market  order  encumbrances;  the  reverse  side  of  the  page  is  provided  for 
expenditures.  For  those  departments  which  may  have  a  large  number  of  expenditure  items 
chargeable  against  a  particular  item  of  appropriation  in  excess  of  the  available  space  pro- 
vided on  the  reverse  of  the  encumbrance  ledger  sheet,  extra  sheets  (Form  18 A)  are  designed 
with  the  expenditure  ruling  on  both  sides  for  insertion  after  the  encumbrance  sheet. 


DESCRIPTION   AND   USE   OP   DETAIL   LEDGERS  99 

As  each  contract  against  a  general  fund  appropriation  is  awarded  and  entered  in  the 
register  of  contracts,  the  amount  of  the  award  is  posted  in  the  "Amount"  column  of  the  page 
carrying  the  account  of  the  appropriation  item  affected  under  the  general  caption  "Contract 
Encumbrances,"  the  date  of  the  award  and  the  number  of  the  contract  being  also  noted  in 
the  respective  columns  thereunder.  Reductions  and  cancellations  made  subsequently  in  con- 
tracts are  first  entered  in  the  register  of  reductions  in  contract  reserves  and  the  amounts  thereof 
entered  in  the  column  "Deduct  Reductions  in  Contracts"  under  the  caption  "Contract  En- 
cumbrances" of  the  appropriation  item  account  affected. 

Open  market  orders  issued  chargeable  to  general  fund  appropriation  accounts  are  first 
registered  in  the  register  of  orders,  and  the  amount  thereof  is  posted  in  detail  in  the  column 
"Estimated  amount"  of  the  general  fund  appropriation  ledger  under  the  general  caption  of 
"Open  Market  Order  Encumbrances,"  the  dates  and  order  numbers  being  entered  in  the  re- 
spective columns  thereunder.  Differences,  if  any,  between  the  amount  of  an  open  market  order 
as  issued  and  the  amount  of  a  voucher  liquidating  the  order  are  entered  in  chronological  order 
in  the  columns  "Add"  and  "Deduct"  under  the  sub-title  "Adjustments"  of  the  general  cap- 
tion "Open  Market  Order  Encumbrances."  The  latter  caption  has  been  subdivided  into  two 
sections  of  duplicate  columns  for  open  market  order  amounts  and  adjustments.  Postings  under 
this  caption  are  entered  in  the  first  section  to  the  left,  and  when  the  section  is  filled,  continued 
therefrom  to  the  second  section  on  the  right. 

In  the  appropriation  ledger,  and  all  the  other  detail  ledgers  as  well,  the  loose  leaf  form  is  pre- 
scribed. If  sufficient  space  is  not  available  on  a  ledger  page  for  all  the  entries  posted  in  a  year 
to  a  particular  appropriation  item  thereon,  extra  pages  immediately  following  the  first  page  of 
the  appropriation  item  should  be  inserted  for  that  purpose.  All  the  ledger  pages  relating  to  one 
appropriation  account  are  thus  kept  together  rather  than  scattered  through  the  ledger. 

After  expenditure  vouchers  have  been  registered  in  the  register  of  vouchers  they  are  en- 
tered in  the  appropriation  ledgers  in  the  particular  account  affected  under  the  general  caption 
of  "Expenditures." 

In  the  first  column  is  noted  the  date  of  registration  or  the  date  the  voucher  becomes  a 
charge  against  the  appropriation,  the  warrant  number  and  the  order  number  on  which  the 
expenditure  is  based,  being  entered  on  the  same  line  with  the  date  in  the  next  two  columns,  in 
their  order. 

The  name  of  the  payee  or  claimant  is  entered  in  the  column  headed  * '  In  Whose  Favor. ' ' 

In  the  column  headed  "For  What"  is  noted  short  particulars  as  to  the  nature  of  the 
articles  or  services  covered  by  the  voucher. 

In  the  three  columns  under  the  sub-caption  of  "Audited  Vouchers,  Adjustments  and  Can- 
cellations" are  entered  the  amounts  of  expenditure  vouchers  drawn  in  payment  of  contracts  or 
contract  orders,  open  market  orders,  payroll  and  miscellaneous.  Vouchers  drawn  in  payment 
of  contracts  or  contract  orders  are  entered  in  the  "Contract"  column,  vouchers  drawn  in  pay- 
ment of  open  market  orders  are  entered  in  the  column  of  that  heading,  and  vouchers  drawn 
in  payment  of  payrolls  and  miscellaneous  claims  are  entered  in  the  column  "Payroll  and  Mis- 
cellaneous. ' ' 

In  the  last  column  with  the  heading  "Amount"  under  the  sub-title  "Unencumbered  Bal- 
ance of  Appropriations"  is  noted  the  balance  unencumbered,  i.  e.,  the  balance  remaining  in  an 
appropriation  over  and  above  the  total  amount  of  contracts  awarded,  open  market  orders  issued, 
and  payroll  and  miscellaneous  expenditures  made.  The  date  for  which  this  balance  is  deter- 
mined is  indicated  in  the  date  column  alongside  of  the  amount. 

The  sum  of  the  totals  for  the  month  of  all  amounts  entered  in  the  "Amount"  column 
under  "Contract  Encumbrances"  for  all  the  general  fund  appropriation  accounts  agrees 
with  the  total  amount  of  general  fund  contracts  registered,  as  per  monthly  summary  of  the 
register  of  contracts,  and  this  agreement  should  be  effected  at  the  end  of  each  month  before 
the  monthly  total  is  journalized  for  entry  in  the  general  ledger. 


100  DESCRIPTION  AND  USE  OF  DETAIL  LEDGERS 

The  sum  of  the  totals  drawn  from  the  column  "estimated  amount"  under  the  caption 
"Open  Market  Order  Encumbrances"  for  all  the  general  fund  appropriation  accounts 
agrees  with  the  total  of  the  column  entitled  "Open  Market"  under  "General  Fund"  in  the 
register  of  orders,  and  this  agreement  should  be  effected  at  the  end  of  each  month  as  a  proof 
of  the  accuracy  of  the  bookkeeping  work  before  the  monthly  total  of  the  register  of  general 
fund  open  market  orders  issued  is  journalized  for  entry  in  the  general  ledger. 

It  will  be  seen  that  the  difference  at  any  time  between  the  total  of  the  amount  column 
under  "Contract  Encumbrances"  and  the  total  payments  on  account  of  contracts  as  indicated 
in  the  column  entitled  "Contracts"  under  "Expenditures,"  minus  the  reductions  in  contracts, 
is  the  amount  of  the  contingent  liability  on  contracts  unvouchered;  and  similarly  the  differ- 
ence at  any  time  between  the  total  of  the  column  entitled  "Estimated  Amount,"  under  the 
caption  "Open  Market  Order  Encumbrance,"  and  the  total  of  vouchers  drawn  in  payment 
thereof  ("Open  Market  Order"  column  under  "Expenditures"),  plus  or  minus  the  adjust- 
ments, is  the  amount  of  outstanding  open  market  orders  unvouchered. 

The  total  of  the  columns  entitled  "Contract,"  "Open  Market  Order,"  and  "Payroll  and 
Miscellaneous"  under  the  caption  "Expenditures"  deducted  from  the  total  appropriations  (as 
adjusted  by  transfers  to  and  from)  shows  at  all  times  the  unexpended  amount  of  each  general 
fund  appropriation  account;  and  to  ascertain  the  balance  available  in  each  appropriation  for 
further  contracts,  open  market  orders  and  payroll  and  miscellaneous  payments,  it  is  only  neces- 
sary to  deduct  from  this  unexpended  balance  the  balance  of  contracts  and  open  market  orders 
unvouchered.  This  same  result  may  be  secured,  however,  in  another  way  by  deducting  from 
the  total  appropriations  (as  adjusted  by  transfers  to  and  from)  the  sum  of  the  totals  of  the 
"Contract  Encumbrance,"  and  "Open  Market  Order  Encumbrance"  and  "Payroll  and  Mis- 
cellaneous" expenditure  columns  of  the  ledger.  The  balance  thus  obtained  is  known  as  the 
"unencumbered  balance  of  the  appropriation." 

The  sum  of  the  total  expenditures  posted  each  month  in  detail  in  the  columns  entitled 
"Contract,"  "Open  Market  Order,"  "Payroll  and  Miscellaneous"  in  all  general  fund  appro- 
priation accounts  must  agree  with  the  monthly  totals  of  the  several  sections  of  the  register  of 
vouchers,  and  this  agreement  should  be  effected  at  the  end  of  every  month. 

As  explained  previously  herein  under  the  register  and  schedule  of  orders,  no  postings  of 
contract  orders  issued  are  made  from  the  register  of  orders  to  the  appropriation  ledgers.  There- 
fore there  are  no  adjusting  entries  in  these  ledgers  for  differences  between  the  amount  of  a 
voucher  and  the  amount  of  a  contract  order  as  issued.  The  ultimate  purpose  in  the  columnar 
arrangement  of  the  appropriation  ledger  is  to  show  the  balance  unexpended  and  the  balance  un- 
encumbered. In  the  ease  of  contracts  this  purpose  is  attained  by  posting  to  the  respective  ap- 
propriation accounts  the  amount  awarded  for  each  contract.  These  entries  serve  to  establish  the 
contract  encumbrance  against  appropriations  regardless  of  subsequent  orders  issued  against 
those  contracts.  Only  contract  reductions,  cancellations  or  voucher  payments  on  account  of  con- 
tracts will  affect  the  amount  of  contract  encumbrances.  The  procedure  for  such  entries  is 
treated  in  the  foregoing. 

In  the  case  of  open  market  orders,  however,  the  only  encumbrance  against  appropriations 
is  the  estimated  or  actual  amount  of  the  order  as  issued.  If,  therefore,  subsequent  adjustment 
is  necessary  between  the  estimated  amount  of  an  order  and  the  voucher  payment  the  amount 
of  adjustment  must  be  shown  in  the  appropriation  account  affected,  in  one  of  the  columns 
"Add"  or  "Deduct"  under  the  general  caption  of  "Open  Market  Order  Encumbrances,"  in 
order  that  each  account  may  show  the  correct  amount  of  open  market  order  encumbrances. 
These  adjustment  amounts  are  found  by  taking  the  difference  between  each  voucher  amount 
and  the  amount  of  the  order  liquidated  by  the  voucher  and  posting  the  difference  as  directed. 
The  proof  of  the  accuracy  of  the  individual  adjustments  in  a  month  is  determined  at  the  end 
of  the  month  by  comparing  the  net  additions  or  deductions,  as  shown  in  all  the  appropriation 
accounts,  with  the  net  additions  or  deductions,  as  shown  by  the  register  of  vouchers.    The  general 


DESCRIPTION   AND    USE   OP   DETAIL   LEDGERS  Wl  > 

ledger  controlling  accounts  affected  by  such  adjustments  in  open  market  orders  are  adjusted  at 
the  close  of  a  month  by  journal  entry  from  the  register  of  vouchers,  as  explained  in  the  fore- 
going chapter  under  register  and  schedule  of  vouchers. 

If  a  voucher  has  been  decreased  in  amount  or  cancelled  after  it  has  been  transmitted  to  the 
city  controller,  the  department  in  which  the  voucher  originated  will  be  notified  by  the  city  con- 
troller (a  new  warrant  drawn  if  necessary)  and  the  amount  of  the  decrease  or  cancellation 
will  be  noted  in  either  the  "Contract,"  "Open  Market  .Order"  or  "Payroll  and  Miscellaneous" 
column  under  "Expenditures"  of  the  appropriation  account  affected  (in  red  ink)  ;  and  if  an 
open  market  order  voucher  the  amount  of  reduction  must  be  indicated  in  the  "Deduct"  column 
under  "Open  Market  Order  Encumbrances."  This  entry  decreases  the  total  amount  of 
vouchers  charged  against  the  appropriation  account.  At  the  end  of  each  month  the  advices 
from  the  city  controller's  office  of  voucher  adjustments  are  summarized  and  an  entry  of  the 
totals  thus  secured  prepared  for  the  general  journal,  debiting  vouchers  sent  to  city  controller 
(general  account,  capital  account  or  special  and  trust  account)  and  crediting  expenses  or 
other  proprietary  controlling  accounts  affected,  at  the  same  time  one  of  the  following  collateral 
fund  entries  is  made  for  the  same  amount  according  to  the  class  to  which  the  voucher  de- 
creased or  cancelled  belongs: 

1.  If  a  Payroll  and  Miscellaneous  Voucher  or  Open  Market  Order  Voucher : 

Budget  Allowance  (General,  Loan  or  Special  and  Trust  Fund). 

To  Unencumbered  Balance  of  Appropriations  (General,  Loan  or  Special  and  Trust 
Funds). 

2.  If  a  Contract  Voucher: 

Budget  Allowance  (General,  Loan  or  Special  and  Trust  Funds). 

To  Reserve  for  Contracts  (General,  Loan  or  Special  and  Trust  Funds). 

In  the  case  of  advices  from  the  city  controller's  office  of  voucher  adjustments  to  the  de- 
partment of  supplies,  instead  of  crediting  expense  or  other  proprietary  controlling  accounts, 
as  indicated  above,  the  department  of  supplies  credits  "Invoices  Received  from  Departments 
and  Bureaus."    Its  fund  entries  are  similar  to  those  above. 

The  operating  department  or  bureau  whose  accounts  are  thus  affected,  however,  journal- 
izes its  copy  of  the  advices  of  the  city  controller's  voucher  adjustments  by  crediting  expense 
or  other  proprietary  controlling  accounts  affected  as  noted  above  for  advices  of  city  controller's 
adjustments  in  its  own  departmental  vouchers  and  uses  the  fund  entries  noted  above.  These 
adjustment  journal  entries  are  all  based  upon  the  assumption  that  the  adjustments  are  reduc- 
tions; if,  however,  the  adjustments  amount  to  a  net  increase,  all  of  the  above  adjustment  en- 
tries should  be  reversed  as  to  debits  and  credits. 

Similarly  the  particular  accounts  affected  in  the  contract  ledger  and  the  claimants'  ledger 
respectively  have  to  be  changed  to  correspond  with  any  adjustments  made  in  the  appropriation 
accounts  for  contract  voucher  or  open  market  order  voucher  reductions.  Red  ink  entries  of 
the  reductions  are  made  in  the  "vouchers"  column  and  black  ink  entries  in  the  "adjustments" 
columns  of  the  contract  and  the  claimants'  ledgers,  and  in  the  ease  of  open  market  order 
vouchers  a  red  ink  entry  is  also  necessary  in  the  "Amount"  column  under  "Orders  liqui- 
dated" in  the  claimants'  ledger. 

If  the  month's  record  in  the  voucher  register  containing  the  original  entry  of  the  altered 
or  cancelled  voucher  has  not  been  closed,  the  proprietary  or  fund  general  journal  entries  may 
be  dispensed  with  by  making  a  current  entry  for  the  amount  of  the  adjustment  in  red  ink  in 
the  voucher  register.  The  various  adjustment  entries  in  the  detail  ledgers  as  described  above, 
still  have  to  be  made,  however,  as  the  original  amount  of  the  voucher  has  been  previously 
posted  thereto  before  it  was  sent  to  the  city  controller's  office  for  audit  and  settlement. 

The  following  agreements  must  be  effected  at  the  end  of  each  month  between  the  general 
ledger  controlling  accounts  and  the  schedules  of  balances  of  the  several  detail  ledgers.     The 


10^  DESCRIPTION  AND  USE  OF  DETAIL  LEDGERS 

schedule  of  balances  of  "Open  Market  Order  Encumbrances"  of  all  accounts  in  the  general 
fund  appropriation  ledger  should  agree  with  the  credit  balance  of  ''Reserve  for  Open  Market 
Orders — ^^general  fund"  in  the  general  ledger.  Likewise  the  total  of  the  unvouchered  balances 
of  "Contract  Encumbrances"  of  all  accounts  in  the  general  fund  appropriation  ledger  should 
agree  with  the  credit  balance  of  "reserve  for  contracts — general  fund"  in  the  general  ledger, 
and  should  be  supported  by  a  schedule  of  contract  balances  prepared  from  the  contract  ledger. 
The  total  of  all  unencumbered  balances  in  the  general  fund  appropriation  ledger  should  agree 
with  the  credit  balance  of  the  general  ledger  account  entitled  "Unencumbered  balance  of  ap- 
priations — general  fund."  These  agreements  are  proofs  of  the  correctness  of  the  several 
records  mentioned,  and  should  be  effected  not  less  frequently  than  once  a  month;  schedules  of 
balances  of  the  general  fund  appropriation  ledger  and  the  other  detail  fund  ledgers  should  be 
taken  off  at  the  end  of  each  month  for  this  purpose. 

Appropriation  accounts  for  salaries  and  wages  are  kept  in  the  appropriation  ledgers  in 
the  same  manner  that  accounts  for  other  than  salaries  and  wages  are  kept.  In  such  cases,  there 
being  no  contract  or  open  market  order  encumbrances,  the  columns  provided  for  recording  such 
details  in  the  appropriation  ledgers  remain  blank,  and  only  the  appropriation  and  expenditure 
columns  therein  are  used  to  record  vouchers  passed  for  salaries  and  wages.  In  using  the  forms 
for  appropriation  ledger,  it  may  be  found  practical  in  large  departments  and  bureaus  to  have 
some  sheets  ruled  solely  for  expenditures  for  use  with  salary  and  wage  appropriation  items, 
whereas  others  can  be  ruled  for  encumbrances  as  well  as  expenditures. 

The  loan  fund  appropriation  ledger  (Form  18)  contains  an  account  with  each  appropria- 
tion made  from  loans  showing  the  amount  made  available  through  appropriation  or  transfer, 
the  contracts  awarded,  the  open  market  orders  issued,  the  vouchers  drawn  against  the  same, 
and  the  unexpended  and  the  unencumbered  balance. 

The  form  and  method  of  using  the  loan  fund  ledger  is  the  same  as  that  described  in  the 
foregoing  for  the  general  fund  ledger. 

The  sheets  for  the  general  fund  and  loan  fund  ledgers  respectively  may  be  kept  in  two 
separate  ledger  binders,  or  they  may  be  kept  in  one  binder  with  two  separate  sections  indi- 
cated by  a  dividing  sheet  with  a  tab.  Appropriations  from  temporary  loans  will  be  consid- 
ered as  general  fund  appropriations  and  entered  in  the  general  fund  appropriation  ledger 
rather  than  in  the  loan  fund  appropriation  ledger,  for  the  reason  that  temporary  loans  are 
of  very  short  duration ;  are  used  generally  to  meet  current  expenses  of  the  city,  and  are  usually 
repaid  out  of  general  fund  appropriations  of  the  succeeding  year. 

The  special  and  trust  funds  appropriation  ledger  is  kept  in  the  same  manner  as  the  gen- 
eral fund  and  loan  fund  ledgers,  upon  sheets  of  the  same  ruling  in  the  same  binder  with  the 
general  fund  and  loan  fund  appropriations,  using  a  tab  to  separate  the  sheets  from  those  of  the 
two  other  ledgers. 

2.   Contract  Ledger  (Forms  19  and  19A) 

The  contract  ledger  contains  an  account  with  each  contract  awarded,  the  quantity,  price 
and  amount  of  each  line  of  goods  or  services  included  within  the  contract,  the  quantity  and 
amount  ordered,  the  quantity  and  amount  delivered,  the  invoices  vouchered  for  payment,  the 
balance  not  ordered,  and  the  balance  of  the  contract  which  has  not  been  vouchered. 

The  left-hand  page  of  the  contract  ledger  (Form  19)  provides  for  a  complete  record  of  the 
contract,  the  printed  form  at  the  head  indicating  the  particulars  that  are  to  be  recorded. 

Under  the  head  of  "Accounts  chargeable"  is  noted  the  several  general  fund,  loan  fund  or 
special  and  trust  fund  accounts  affected,  and  in  the  "Total"  column  the  amount  of  the  con- 
tract, chargeable  to  each.  The  four  blank  columns  immediately  following  the  word  "total" 
may  be  used  for  making  an  analysis  of  the  contract  amount  by  organization  units  or  other  clas- 
sifications. Reduction  or  cancellation  of  the  amount  of  a  contract  is  noted  in  red  ink  in  the 
"Total"  column. 


DESCRIPTION  AND  USE  OF  DETAIL  LEDGERS  103 

As  orders  are  issued  against  a  contract  they  are  entered  under  the  head  of  "Orders 
issued,"  with  the  date,  number  and  estimated  amount.  Two  blank  columns  are  provided  in 
the  block  headed  "Orders  issued"  which  may  be  used  to  analyze  the  orders  according  to  or- 
ganization units  or  otlier  classification. 

Under  the  head  of  "Vouchers"  is  entered  the  date,  number  and  amount  of  voucher,  and 
on  the  same  line  under  the  head  of  "Adjustments"  is  noted  the  difference  between  the  orig- 
inal order  and  the  amount  of  the  voucher.  On  the  same  line,  under  "Orders  liquidated,"  is 
noted  the  original  amount  of  the  order  covered  by  the  voucher.  It  is  not  contemplated  that 
the  voucher  will  be  entered  on  the  same  line  as  the  original  entry  of  the  order  in  the  column 
to  the  left.  The  "Per  cent.  Retained"  column  is  provided  for  noting  therein  the  amount  of 
any  contract  payment  retained  in  accordance  with  the  terms  of  the  contract.  When  a  retained 
payment  is  vouchered,  the  voucher  is  entered  in  the  register  of  vouchers  in  the  same  manner 
as  other  vouchers. 

The  difference  between  the  total  of  "Orders  issued"  and  the  total  of  "Orders  liquidated" 
shows  at  all  times  the  amount  of  orders  unvouchered. 

The  right-hand  page  of  the  contract  ledger  (Form  19A)  provides  for  the  details  of  the 
articles  or  services  contracted  for.  Following  the  caption  "Articles  or  services"  is  entered 
the  name  of  each  article  included  in  the  contract.  In  the  columns  opposite  the  words  "Unit 
of  measure ' '  is  indicated  the  unit  of  measure  of  each  article  mentioned  in  the  contract ;  for  in- 
stance, if  the  article  is  "eggs"  the  unit  probably  is  "dozen,"  and  opposite  "Unit  price"  is 
shown  the  price  per  dozen.  Opposite  the  "Line  number"  is  shown  the  number  of  the  line  in 
the  contract,  and  opposite  "Quantity"  is  shown  the  quantity  specified  in  the  contract. 

As  orders  are  issued  and  entered  on  the  left-hand  page  of  the  contract  ledger,  a  record 
of  the  quantity  of  same  is  also  made  on  the  right-hand  page  according  to  the  article  in  the  col- 
umns headed  "Ordered."  When  goods  are  received  they  are  noted  against  their  proper  order 
in  the  columns  headed  ' '  Received. ' '  This  record  thus  shows  at  all  times  the  quantity  ordered  of 
a  given  article,  the  quantity  received,  and  the  balance  that  may  yet  be  ordered  of  that  article. 

The  accounts  in  the  contract  ledger  may  be  arranged  alphabetically  by  names  of  contrac- 
tors or  in  any  other  manner  adapted  to  the  requirements  of  departments. 

3.    Claimants' Ledger  (Form  20) 

The  claimants'  ledger  for  departments  contains  an  account  with  each  vendor  or  tradesman 
who  has  received  orders  (not  under  contract)  for  the  delivery  of  goods  or  the  rendering  of  ser- 
vice, and  contains  a  detailed  record  of  each  order  issued,  each  invoice  vouchered  and  the  bal- 
ance not  vouchered  for  payment. 

The  claimants'  ledger  provides  for  record  of  the  orders,  vouchers  and  adjustments  as  fol- 
lows: 

Column  1 — Date  of  order; 

Column  2 — Number; 

Column  3 — Articles  or  services  covered  by  order; 

Column  4 — Amounts  of  miscellaneous  orders; 

Column  5 — Amounts  of  open  market  orders; 

Column  6 — ^Amounts  of  contract  orders; 

Column  7 — Memoranda  of  item  number,  dates  of  invoices,  etc. ; 

Column  8 — Item  number; 

Column  9 — Date  of  voucher; 

Column  10 — ^Number  of  voucher; 

Column  11 — Amount  of  voucher; 

Column  12 — Adjustments — additions  to  orders; 

Column  13 — ^Adjustments — deductions  from  orders; 

Column  14 — Orders  liquidated — number; 


104  DESCRIPTION  AND  USE  OF  DETAIL  LEDGERS 

Column  15 — Orders  liquidated — amount  of  orders. 
As  vouchers  are  drawn  they  are  entered  under  the  head  of  *' Vouchers,"  but  no 
attempt  should  be  made  to  enter  a  voucher  on  the  same  line  on  which  the  order  was  originally 
entered.  If  the  voucher  amount  differs  from  the  estimated  amount  of  the  order,  the  difference, 
plus  or  minus,  is  noted  under  the  head  of  "adjustments"  on  the  same  line  as  the  voucher 
amount.  Under  the  caption  of  "Orders  liquidated,"  and  on  the  same  line  as  the  voucher  entry, 
is  shown  the  amount  of  the  order  as  originally  entered.  The  difference  then  between  the  accu- 
mulated total  of  the  orders  originally  entered  and  the  accumulated  total  of  the  orders  liqui- 
dated is  the  amount  of  orders  unvouchered,  and  the  total  of  the  schedule  of  balances  for  all 
claimants'  accounts  agrees  with  the  credit  balance  of  " Reserve  for  open  market  orders "  in  the 
general  ledger. 

4.    Expense  Ledger  (Form  21) 

For  purposes  of  administration  and  budget  making  (see  Chapter  XII  on  budget  making),  an 
expense  ledger  is  one  of  the  most  important  records  of  a  department,  since  it  enables  officials  to 
obtain  an  accurate  and  well  classified  statement  of  the  monthly  cost  of  operating  each  function 
or  activity  undertaken  or  performed. 

Expenses  are  (1)  the  accrued  costs,  paid  or  payable,  of  the  services,  rents,  supplies  and 
materials  and  parts  obtained  by  or  for  the  city  for  administration  of  its  affairs,  the  operation  of 
its  business  undertakings  or  the  upkeep  of  its  property;  and  (2)  the  costs  incurred  by  it  in  such 
administration,  operation  or  upkeep. 

The  main  elements  of  expense  to  be  recorded  in  the  expense  ledger  are:  (1)  invoices  and 
pay-rolls  directly  chargeable  to  expense;  (2)  stores  issued ;  (3)  work  in  progress  distributed ;  (4) 
services  received  from  other  bureaus ;  and  (5)  reserve  for  repairs. 

Invoices  and  payrolls  chargeable  to  expense  are  posted  to  their  respective  accounts  in  the 
expense  ledger  in  accordance  with  the  expense  classification,  such  posting  being  made  imme- 
diately after  entry  of  the  invoice  or  payroll  in  the  register  of  invoices  and  payrolls.  "Where 
stores  are  kept  and  issued  on  requisitions  and  the  number  of  requisitions  in  each  month  is  small, 
the  amount  of  each  requisition  is  posted  in  detail  in  the  expense  ledger.  If  the  stores  requisi- 
tions are  very  numerous,  the  postings  to  the  expense  ledger  are  made  from  the  monthly  report 
of  stores  issued,  which  statement  is  made  in  accordance  with  the  expense  classification,  so  that 
there  is  a  single  monthly  entry  in  the  expense  ledger  to  each  expense  sub-account  for  which  stores 
have  been  issued  during  the  month.  Stores  returned  to  storehouse  after  having  been  issued  on 
requisition  are  credited  to  the  respective  expense  accounts  to  which  they  previously  have  been 
charged.  Completed  work  in  progress  of  an  expense  nature  is  taken  into  the  various  accounts 
affected  in  the  expense  ledger.  These  entries  are  made  from  the  work  in  progress  ledger. 
Services  or  materials  received  from  another  department  should  be  posted  from  the  inter- 
departmental invoices  to  the  various  accounts  in  the  expense  ledger  chargeable  therewith,  pro- 
viding such  work  or  materials  are  of  an  expense  nature.  If  of  the  nature  of  permanent  im- 
provements and  equipment,  or  for  stores,  they  are  posted  to  the  property  or  stores  ledgers. 

The  reserve  for  repairs  to  property  in  the  custody  of  a  department  or  bureau  is  distributed 
to  the  various  expense  accounts  from  the  registers  of  reserves  for  repairs  and  depreciation.  The 
form  of  the  expense  ledger  provides  an  account  for  each  sub-account  of  the  expense  classification, 
and  thus  furnishes  the  necessary  analysis  of  expenses  incurred.  Few,  if  any,  credits  are  posted 
to  this  ledger,  as  all  of  the  accounts  are  normally  debits,  so  that  single  columns  are  provided  for 
each  account.  The  few  credits  entering  into  this  ledger  are  entered  in  red  ink  in  the  debit 
columns. 

The  forms  of  expense  ledger  prescribed  are  designed  to  show  a  separate  sheet  for  each 
function  and  character  and  provide  for  an  account  for  each  expense  classification  concerning 
which  information  is  desired,  showing  in  detail  the  object  under  the  function  and  character  of  ex- 
pense headings;  and  the  fund  to  which  the  service  or  purchase  is  chargeable. 


DESCRIPTION  AND  USE  OP  DETAIL  LEDGERS  105 

The  first  requirement  for  expense  distribution  is  to  determine  the  function,  sub-function 
or  activity  to  which  it  properly  belongs. 

The  proper  function  having  been  determined,  the  next  classification  will  be  the  character 
of  expense,  i.  e.,  "administration,"  "operation,  "'reserve  for  repairs,"  etc.,  and  as  each  function 
may  carry  one  or  more  characters  of  expense,  the  possibility  of  errors  in  posting  is  minimized  by 
having  the  forms  printed  on  different  colored  paper,  for  instance,  "administration"  and 
"other  expense"  on  white,  "operation"  on  blue  and  "reserve  for  repairs"  and  "work  in  prog- 
ress" on  buff  colored  paper.  The  use  of  the  different  colors  would  also  greatly  facilitate  the 
preparation  of  statements  and  reports. 

The  characters  and  objects  of  expenditures  are  discussed  in  detail  in  Chapter  IV. 

For  convenience  and  on  account  of  the  advantage  gained  in  shifting  the  sheets  so  as  to 
admit  of  grouping  the  accounts  to  fit  departmental  requirements  a  loose  leaf  ledger  is  recom- 
mended. The  form  of  expense  ledger  used  by  all  departments,  bureaus  and  offices  is  of  this  de- 
sign and  size;  the  size,  however,  should  depend  largely  upon  the  volume  of  business  trans- 
acted so  long  as  all  the  necessary  information  is  obtainable. 

The  several  columns  of  the  expense  ledger  form  are  used  as  f ollow^s : 

Column  1 — For  the  date  (month  and  day)  upon  which  the  expense  occurred  and  is 
chargeable ; 

Columns  2  and  3 — For  the  document  letter  and  number,  requisition  on  storekeeper,  invoice, 
etc.; 

Column  4 — Regular  (direct)  purchase  or  thru  department  of  supplies; 

Column  5 — For  any  brief  descriptive  matter  considered  important  for  reference ; 

Columns  6  and  7 — For  the  fund,  general  or  loan,  out  of  which  the  amount  is  payable.  In 
case  an  amount  is  payable  out  of  special  and  trust  funds,  entry  should  be 
made  in  the  "general  fund"  column  and  on  the  same  line  in  the  "remarks" 
column  insert '  *  special  and  trust  funds ' ' ; 

Column  8 — For  the  amount  of  the  requisitions  on  the  storekeeper  upon  which  deliveries 
have  been  made.  This  column  provides  the  means  by  which  a  complete 
check  may  be  had  at  all  times  with  the  amount  of  stores  issued  for  expense 
purposes.  For  departments,  bureaus  and  offices  not  maintaining  store 
houses  and  stores  accounts,  this  column  can  also  be  used  for  regularly  ren- 
dered invoices  for  goods  purchased; 

Column  9 — In  this  column  is  entered  the  amount  of  all  miscellaneous  documents  from 
which  postings  are  made ;  such  documents  may  consist  of  reserves  for  repairs, 
expense  accruals,  inter-departmental  invoices  (service  transfers)  and  in- 
voices for  direct  deliveries:  that  is,  invoices  for  materials  not  delivered 
through  the  storekeeper  and  payrolls; 

Columns  10,  11,  12,  13,  14,  15,  16,  17,  and  18 — These  columns  are  provided  for  the  purpose 
of  analyzing  the  services,  supplies,  materials,  etc.,  by  the  specific  object  or 
kind-  of  article  according  to  the  city  controller's  object  of  expenditure  clas- 
sification, the  amounts  (money  value)  being  entered  in  the  column  the 
heading  of  which  describes  the  article  or  object; 

Column  19 — For  the  totals  of  all  documents  as  distributed. 

It  will  be  observed  that  a  single  sheet  is  designed  for  the  analysis  only  of  one  main  class  of 
expenditures.  Therefore,  if  a  function  or  account  was  chargeable  with  "personal  services," 
"services  other  than  personal,"  "supplies"  and  "materials,"  it  requires  four  sheets,  or  one 
sheet  each  for  the  four  main  classes  above  mentioned  in  order  to  make  the  proper  entries. 

In  case  it  is  found  more  desirable  to  use  the  punched  card  method  of  analyzing  expenses 
and  postings  totals  only,  to  the  expense  ledger,  the  method  of  using  such  cards  is  fully  described 
in  Chapter  III. 


106  DESCRIPTION  AND  USE  OF  DETAIL  LEDGERS 

A  schedule  of  balances  and  totals  must  be  taken  from  the  expense  ledger  monthly  and 
should  agree  in  total  with  the  balance  of  the  controlling  account  "expenses"  in  the  general 
ledger,  thereby  proving  the  accuracy  of  the  month's  postings  to  the  expense  ledger. 

5.   Stores  Ledger  (Form  22) 

The  stores  ledger  prescribed  (Form  22)  is  a  card  form  size  5"  x  8". 

Stores  ledgers  are  required  whenever  supplies  and  materials  are  handled  in  such  quan- 
tities as  to  render  necessary  the  keeping  of  stores  accounts. 

It  is  desired  to  have  all  accounting  forms  and  reports  uniform  in  all  departments,  but  it 
will  not  be  insisted  upon  to  change  at  once  existing  forms  of  stores  ledger  which  may  be 
meeting  the  requirements  of  particular  departments.  Such  changes  may  be  made  at  a  later 
date  following  the  installation  of  the  other  departmental  accounting  forms.  But  all  depart- 
ments that  carry  stores  of  materials  and  supplies  must  keep  sufficient  stores  records  in  order  to 
furnish  the  necessary  information  for  the  department's  general  ledger  and  the  department  of  city 
controller. 

With  the  introduction  of  stores  ledgers,  inventories  should  be  taken  at  the  beginning  of 
each  year,  or  more  frequently  if  desired,  and  schedules  of  balances  and  totals  of  these  ledgers 
prepared  at  the  end  of  each  month  in  order  that  the  stores  balances,  as  shown  in  the  ledgers, 
may  be  proved  to  the  controlling  account  "Stores"  in  the  general  ledger.  The  accuracy  of  the 
stores  ledger  will  thereby  be  subject  to  the  double  check  of  trial  balance  and  inventory  con- 
trol. The  total  of  charges  to  "Stores"  account  in  the  general  ledger  is  to  be  established 
through  the  invoices;  the  total  of  credits  to  "Stores"  is  to  be  established  through  signed 
requisitions  and  storekeepers'  reports;  and  the  balance  of  "Stores"  is  to  be  checked  both  by 
inventory  and  schedule  of  balances  and  totals. 

In  the  upper  left  hand  corner  of  the  card  is  shown  the  item  of  the  article  on  the  schedule  of 
bids  for  materials  and  supplies.  Space  is  provided  for  the  location  of  the  stores ;  maximum 
and  minimum  amount  to  be  carried  and  unit  of  measure,  weight  or  quantity  of  article  carried. 
The  name  of  the  article  should  also  include  the  code  number  of  the  object  of  expenditure  classi- 
fication as  C2220 — steel  castings.  The  cards  are  then  filed  by  letters  and  numbers. 

Under  the  heading  of  "Received"  is  shown  date,  vendor  or  job  number,  order  number, 
unit  price  and  quantity.  If  it  is  desired  further  to  know  quantities  ordered  separate  from 
quantities  received,  the  heading  "Eeceived"  should  be  changed  to  "Ordered"  and  one  of  the 
"Delivered"  columns  changed  to  "Received." 

Under  the  heading  of  "Delivered"  is  shown  the  stores  issued  by  date,  job  and  requisition 
number,  with  a  column  for  checking  purposes.  Under  the  heading  of  "Balance"  is  shown 
perpetually  the  balance  of  the  article  on  hand. 

By  this  arrangement  a  perpetual  inventory  is  obtained  and  an  actual  count  of  all  articles 
should  be  made  at  frequent  intervals  and  the  balance  as  shown  on  the  card  verified  thereby. 
The  space  required  for  a  record  of  the  article  issued  being  much  greater  than  that  required 
for  a  record  of  the  order  and  receipt,  the  space  on  the  reverse  side  of  the  card  may  contain  only 
a  record  of  the  article  issued  and  the  balance  as  carried  forward  from  the  face  of  the  card  and 
continued. 

In  order  to  avoid  a  waste  of  space,  extra  cards  should  be  supplied,  with  ruling  on  both 
sides  for  "issues"  and  "balances"  only,  and  used  when  the  activity  of  the  account  demands  it. 

Each  kind  of  article  in  stock  has  its  individual  card  record  and  the  card  carries  the  object  of 
expenditure  code  for  each  article  in  sequence  in  the  space  provided  for  that  purpose,  thus  in- 
suring a  continuous  and  complete  record  of  all  articles  carried  in  stores. 

6.   Work  in  Progress  Ledger  -        : 

Wherever  manufacturing,  jobbing  or  construction  work  is  carried  on  it  is  necessary  to 
keep  accounts  setting  forth  the  cost  of  such  manufacture,  jobbing  or  construction  and  these 


DESCRIPTION   AND   USE   OF  DETAIL  LEDGERS  107 

accounts  make  up  the  work  in  progress  ledger,  which  is  controlled  by  the  account  entitled 
' '  Work  in  progress ' '  in  the  general  ledger.  In  the  work  in  progress  ledger  there  should  be  an 
account  for  each  job  order  undertaken,  which  should  be  charged  with  the  cost  of  material  and 
labor  expended  on  the  job  and  should  receive  a  proportionate  burden  of  overhead  expenses  in 
order  to  arrive  at  the  total  cost  of  the  job.  These  accounts  should  be  carried  in  the  work  in 
progress  ledger  until  the  work  is  completed,  when  they  would  be  removed  and  placed  in  a  com- 
pleted binder  and,  coincident  with  this  transfer,  an  entry  would  be  made  in  the  general  ledger 
crediting  the  work  in  progress  account  and  debiting  the  account  representing  the  object  for 
which  the  work  was  done  or  to  which  the  product  was  transferred.  Completed  work  in  prog- 
ress will  ordinarily  be  charged  to  either  reserve  for  repairs,  reserve  for  replacements  or  prop- 
erty account.  The  balance  of  the  work  in  progress  account  in  the  general  ledger  would,  there- 
fore, represent  the  cost  of  manufacturing  or  construction  work  undertaken  but  not  completed, 
the  distribution  of  this  cost  by  jobs  being  reflected  in  the  detail  work  in  progress  ledger. 

The  entries  in  the  work  in  progress  (or  job)  ledger  are  posted  from  the  original  docu- 
ments, payrolls,  invoices,  requisitions  on  stores  (or  monthly  reports  of  stores  issued),  etc.,  sim- 
ilar to  the  method  of  posting  the  expense  and  property  ledgers.  As  practically  all  the  entries 
are  debits,  a  single  column  is  sufficient  for  each  account.  About  the  only  credits  to  the  work 
in  progress  ledger  are  adjustments  and  entries  transferring  the  balances  of  these  accounts  to 
the  reserve  for  repairs  ledger  or  the  property  ledger.  Distribution  of  work  in  progress  is  ob- 
tained by  posting  from  the  monthly  report  of  work  in  progress  completed.  Accounts  showing 
debit  balances  are  those  which  have  not  yet  been  distributed. 

Expenditures  chargeable  to  work  in  progress  being  composed  of  the  same  elements  as  ex- 
pense, the  same  form  (Form  21)  may  be  used  for  the  detail  work  in  progress  ledger  by  changing 
the  headings  slightly.  Expenditures  for  property  acquisitions  together  with  all  charges  apply- 
ing to  any  particular  job  of  work,  the  completion  of  which  may  cover  an  indefinite  period,  are 
posted  in  the  work  in  progress  ledger. 

The  work  in  progress  ledger  can  be  kept  in  the  same  binder  with  the  expense  ledger  and 
separated  by  a  prominently  marked  or  tabbed  division  leaf. 

A  schedule  of  balances  should  be  taken  from  the  work  in  progress  ledger  monthly  and 
should  agree  with  the  controlling  account  "work  in  progress"  in  the  general  ledger,  thereby 
proving  the  accuracy  of  the  month's  postings  in  the  work  in  progress  ledger. 

7.    Property  Ledger  (Form  23) 

Property  acquisitions  are  the  accrued  costs,  paid  or  payable,  for  lands,  structures,  non- 
structural improvements  and  equipment,  including  all  properties  of  a  more  or  less  permanent 
character,  and  thus  available  for  continuing  use,  which  are  obtained  or  used  by  the  city  in  the 
exercise  of  its  governmental  functions,  or  in  connection  with  the  business  undertakings  con- 
ducted by  it. 

The  property  ledger  provides  for  a  detailed  analysis  of  the  land,  structures,  non-struc- 
tural improvements  and  equipment  of  the  department  or  bureau  in  accordance  with  the  uni- 
form property  classification.  It  provides  a  sub-account  for  each  heading  of  the  property 
classification.  To  open  the  property  ledger  an  inventory  of  all  land,  structures,  non-struc- 
tural improvements  and  equipment  should  be  taken  at  cost  value  and  classified  accord- 
ing to  the  property  classification  mentioned  above.  This  grouping  should  be:  (1)  by  de- 
partment or  bureau  charged  with  the  property,  (2)  by  functional  use  of  the  property,  and 
(3)  by  kind  of  property.  The  sub-divisions  or  accounts  of  the  last  group,  viz.,  kind  of 
property,  will  be  found  in  the  city's  property  code  established  by  the  city  controller's 
office.  There  should  be  posted  to  the  respective  accounts  of  the  property  ledger  direct  from 
the  distribution  of  expenditures  on  the  invoices  and  payrolls  any  expenditures  for  the  ac- 
quisition of  property  other  than  replacements  of  present  property,  the  expenditures  for  which 
are  chargeable  to  reserve  for  depreciation. 


108  DESCRIPTION    AND   USE   OF   DETAIL   LEDGERS 

The  property  ledger  is  the  same  style  and  size  as  the  expense  ledger.  The  sheets  should 
be  arranged  in  the  binder  in  the  same  functional  order  as  prescribed  for  each  department, 
bureau  and  office  in  Chapter  XIV. 

Accounts  in  the  property  ledger  will  be  arranged  in  accordance  with  the  object  of  ex- 
penditure classification;  the  function  to  which  the  specific  account  properly  belongs  being  in- 
dicated by  an  index  or  tabbed  division  leaf  and  the  sheets  placed  in  the  binder  under  the 
functional  headings  accordingly. 

Space  is  provided  in  the  upper  part  of  the  property  ledger  form  for  the  name  and  code 
number  of  the  equipment  class  as  "Lighting  Equipment-E12."  The  classification  of  accounts, 
as  referred  to  herein,  provides  sufficient  information  as  to  detail  for  the  city  controller's  require- 
ments, but  if  a  further  sub-division  than  that  represented  by  the  first  three  figures  of  the  code  as 
shown  in  the  property  classification,  i.  e.,  "E422 — desks"  is  desirable,  accounts  may  be  opened 
accordingly. 

The  several  columns  of  the  property  ledger  will  be  used  as  follows : 

Column  1 — For  the  date  of  invoice  or  acquisition; 

Column  2 — For  invoice  or  document  number; 

Column  3 — For  the  name  of  the  vendor  or  person  from  whom  the  property  was  pur- 
chased or  otherwise  acquired; 

Column  4 — For  quantity; 

Column  5 — For  unit  of  quantity  or  measure; 

Column  6 — For  the  vendor's  stock  number  and  description  of  the  particular  property  ac- 
quired so  that  it  may  be  identified  at  any  time ; 

Column  7 — For  the  location  of  the  property; 

Column  8 — For  the  amount  (cost  price)  of  the  property  acquired  (debits)  ; 

Column  9 — For  the  amount  (book  value)  of  the  property  disposed  of  (credits). 

The  property  ledger  discussed  above  makes  unnecessary  the  use  of  a  property  register,  the 
property  being  registered  directly  in  the  ledger.  Should  a  department  or  bureau  desire  a  chron- 
ological record  of  all  property  acquired,  however,  there  is  no  objection  to  their  operating  a 
register  and  schedule  of  property,  similar  to  the  other  registers  and  schedules  described  in  Chap- 
ter VI. 

A  schedule  of  balances  of  the  property  ledger  at  the  close  of  each  month  would  show 
the  amount  of  property  and  equipment  on  hand,  and  should  prove  to  the  controlling  account 
"land,  structures,  other  improvements  and  equipment"  in  the  general  ledger.  The  schedule  of 
balances  and  totals  of  the  property  ledger  should  be  verified  from  time  to  time  by  checking 
it  with  an  actual  inventory  of  property  and  equipment, 

8.    Reserves  for  Repairs  and  Depreciation  Ledger 

This  ledger  provides  for  a  detailed  analysis  by  classes  of  property  of  the  reserves  set  aside 
each  month  for  repairs  and  for  depreciation.  These  reserves  should  not  be  figured  on  each  prop- 
erty account,  but  upon  classes  of  property  and  equipment  so  grouped  that  all  property  similar 
in  nature  having  the  same  estimated  rate  for  cost  of  repairs  or  rate  of  depreciation  will  be  in 
the  same  class.  The  register  of  reserves  for  repairs  and  depreciation  furnishes  the  monthly 
amounts  of  the  reserves  to  be  set  aside  for  each  class  of  property. 

The  debits,  as  well  as  the  credits  to  the  accounts  in  this  ledger,  being  fairly  numerous, 
the  ordinary  ledger  ruling  is  probably  best  adapted  to  its  requirements.  Two  accounts  should 
be  opened  for  each  class  of  property,  one  being  for  reserve  for  repairs  and  the  other  for  reserve 
for  depreciation. 

Each  account  heading  should  show  (1)  the  title  or  other  designation  of  the  property 
class;  (2)  the  total  cost  value  of  the  property  in  that  class;  (3)  the  estimated  required  per- 
centages of  reserve  for  repairs  or  for  depreciation  (in  the  one  account,  this  percentage  being 


DESCRIPTION  AND  USE  OF  DETAIL  LEDGERS  109 

for  the  reserve  for  repairs,  and  in  the  other  for  depreciation).  Changes  in  the  total  cost  vahie 
of  the  property  in  each  class  are  to  be  noted  in  total  each  month  by  taking  from  the  property 
ledger  the  total  acquisitions  and  dispositions,  together  with  any  adjustments  and  by  extending 
the  resulting  new  balance. 

The  accounts  in  this  ledger  should  be  credited  respectively  with  the  monthly  reserves  as 
determined  by  means  of  the  register  for  repairs  and  depreciation.  Expenditures  for  repairs 
are  debited  to  the  reserve  accounts  for  repairs,  and  expenditures  for  replacements  are 
debited  to  the  reserve  accounts  for  depreciation.  Any  credit  balances  in  the  reserves  for 
repairs  accounts  represent  the  excess  of  the  reserves  set  aside  for  repairs  in  accordance  with  the 
estimated  rates  thereof  over  and  above  the  actual  expenditures  for  repairs.  Actual  repairs  are 
made  more  or  less  irregularly  as  needed.  The  reserves  for  repairs  account  makes  possible  the 
charging  of  an  average  amount  to  expense  for  repairs  in  each  accounting  period.  It  thereby 
makes  a  more  even  distribution  of  repairs  to  expense  and  guards  against  the  necessity  of  charg- 
ing extraordinarily  heavy  repairs  to  expense  in  any  accounting  period.  Any  credit  balances 
in  the  depreciation  accounts  represent  reserve  for  future  replacements  to  offset  depreciation  that 
has  taken  place. 

In  some  of  the  smaller  departments  and  bureaus,  where  the  property  classification  is  not 
an  extensive  one,  it  may  be  found  practicable  to  keep  the  reserves  for  repairs  and  depreciation 
ledger  in  the  back  of  the  property  ledger,  although  the  single  column  ruling  of  the  property 
ledger  would  necessitate  a  considerable  number  of  red  ink  entries,  the  debits  as  well  as  the 
credits  being  quite  numerous  in  this  ledger.  Numerous  changes  in  the  balances  of  property  in 
each  class  would  also  cause  difficulty  in  using  the  property  ledger  ruling. 

A  schedule  of  balances  and  totals  should  be  taken  from  this  ledger  monthly,  and  should 
agree  with  the  balances  of  the  controlling  accounts  "reserve  for  repairs — general  account" 
and  "reserve  for  depreciation — capital  account"  in  the  general  ledger,  thereby  proving  the 
accuracy  of  the  postings  to  this  ledger. 

9.  Cash  Ledger 

A  register  and  schedule  of  cash  transactions  (Forms  17  and  17A)  will  be  kept  by  all  de- 
partments, bureaus  and  offices  having  such  transactions,  and  the  amounts  appearing  thereon, 
posted  in  the  cash  ledger.  A  cash  ledger  is  recommended  only  when  it  is  deemed  important  to 
have  a  book  record  of  the  source  of  receipt.  In  such  cases  a  stock  form  with  columns  for  debits 
(receipts)  and  credits  (payments)  may  be  used. 

10.  Revenue  Ledger 

A  regular  stock  ruled  ledger  is  recommended  for  a  revenue  ledger,  using  a  page  or  portion 
of  a  page  for  each  individual  account. 

Debits  to  the  revenue  ledger  are  as  rare  as  credits  to  an  expense  ledger,  and  postings  are 
made  from  the  bills  rendered  or  other  documentary  evidence  of  the  accrual  of  revenue. 

Accounts  are  opened  in  the  revenue  ledger  in  accordance  with  the  revenue  classification, 
the  purpose  of  this  ledger  being  to  provide  the  most  useful  and  instructive  classification  of  the 
revenues  of  a  department  or  bureau. 

A  schedule  of  balances  is  taken  from  the  revenue  ledger  monthly,  and  should  agree  in  total 
with  the  balance  of  the  controlling  account  "revenue"  in  the  general  ledger,  thereby  proving 
the  accuracy  of  the  month's  postings  to  the  revenue  ledger. 

11.  Accounts  Receivable  Ledger 

No  special  form  has  been  designed  for  an  accounts  receivable  ledger  as  a  regular  stock 
ruled  ledger  would  be  the  most  adaptable. 

The  purpose  of  an  accounts  receivable  ledger  is  to  keep  an  account  with  each  debtor  to  the 
city  whose  claim  is  to  be  paid  either  to  the  bureau  rendering  the  service  or  to  another  desig- 


110  DESCRIPTION  AND  USE  OF  DETAIL  LEDGERS 

nated  department  to  which  the  debtor  has  been  referred  and  which  is  clearly  shown  on  the 
account  as  rendered. 

A  schedule  of  balances  is  taken  from  the  accounts  receivable  ledger  monthly  and  cheeks  to 
the  total  of  accounts  receivable  accounts  in  the  general  ledger. 

Documents  issued  coincident  with  the  collection  of  cash  should  not  be  posted  in  this  ledger, 
all  such  transactions  appearing  instead  in  the  cash  ledger. 


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116 


CHAF'XER    VIII 

DESCRIPTION  AND  USE  OF  GENERAL  JOURNAL  AND  GENERAL 

JOURNAL  ENTRIES 

DOUBLE  ENTRY  BOOKKEEPING 

Briefly  stated,  the  principles  of  double  entry  bookkeeping  consist  in  the  keeping  of  accounts 
that  will  show  the  two  or  more  relations  or  results  of  each  financial  transaction.  No  financial 
transaction  can  take  place  in  which  there  are  not  at  least  two  relations  or  results.  For  ex;- 
ample,  when  cash  is  disbursed  the  amount  of  cash  held  is  reduced;  that  is  one  result.  Property- 
is  also  acquired  or  a  debt  is  paid;  that  is  another  result.  In  order  to  reflect  all  of  the  rela- 
tions and  results  of  a  financial  transaction  on  a  record,  it  is  therefore  necessary  to  keep  ac- 
counts which  will  be  the  means  of  showing  the  various  sources  from  which  money  or  property 
is  withdrawn  and  the  various  objects  for  which  such  withdrawals  are  made.  It  will,  there- 
fore, be  seen  that  there  must  be  two  or  more  entries  on  the  record  for  every  transaction,  and, 
in  accordance  with  the  principles  of  double  entry  bookkeeping,  the  accounts  which  represent 
the  money  or  property  from  which  value  is  withdrawn  are  given  credit  for  the  amount  and 
the  accounts  which  represent  the  objects  for  which  the  withdrawal  is  made  are  debited  with 
an  equal  amount.  Since  there  are  two  entries  for  every  transaction  (a  debit  and  a  credit),  the 
accuracy  of  all  the  entries  may  be  proved  by  comparison  of  the  total  debits  with  the  total  credits, 
an  advantage  which  does  not  exist  in  the  single  entry  system. 

The  offsetting  of  these  debits  against  the  credits  produces  journal  entries,  and  they  are  kept 
in  a  separate  book,  called  the  general  journal.  Under  some  circumstances  it  is  desirable  to 
have  standard  printed  journal  entries;  in  this  event  the  journal  will  consist  of  these  sheets 
bound  together. 

GENERAL  JOURNAL  AND  GENERAL  JOURNAL  ENTRIES 

The  general  journal  is  the  medium  through  which  the  journal  entries  are  posted  in  the 
general  ledger. 

The  amounts  for  the  standard  monthly  entries  in  the  general  journal  are  obtained  in 
practically  every  instance  from  monthly  totals  of  the  various  registers.  In  cases  where  trans- 
actions affecting  the  general  ledger  do  not  belong  to  a  class  that  is  sufficiently  numerous  to 
require  a  register,  the  general  journal  entry  is  made  direct  from  the  document  or  other  evi- 
dence showing  the  particulars  of  the  transaction  and  the  amount  involved.  Some  of  the 
standard  journal  entries  will  probably  be  found  to  be  inactive  during  certain  months  by 
some  departments  and  bureaus  owing  to  no  transactions  of  the  class  represented  by  a  par- 
ticular journal  entry  occurring  during  the  month.  Also,  certain  portions  of  some  of  the  jour- 
nal entries  will  be  inactive  in  some  months  owing  to  there  being  no  transactions  affecting  those 
portions  although  other  portions  of  the  journal  entry  are  active. 

When  working  with  printed  journal  entries,  the  entire  journal  entry  should  be  ruled  out 
in  any  month  that  it  is  inactive,  and  any  inactive  accounts  of  an  active  journal  entry  should 
be  similarly  ruled  out. 

As  soon  as  the  monthly  journal  entries  are  determined  these  are  to  be  entered  in  a  bound 
book  or  on  loose  leaves  kept  in  a  loose  leaf  binder.  It  is  desirable  for  each  department  and 
bureau  to  have  printed  its  standard  monthly  journal  entries  arranged  for  binding  in  a  loose 
leaf  binder.  A  certain  number  of  blank  journal  entry  sheets  should  also  be  provided  for 
opening  and  closing  journal  entries  and  monthly  entries  of  a  special  nature  not  included  in 
standard  entries. 


118  DESCRIPTION   AND   USE   OF   GENERAL  JOURNAL   AND   GENERAL   JOURNAL  ENTRIES 

Standard  Outline  Monthly  General  Journal  Entries 
For  an  Operating  Department  or  Bureau 

The  following  outline  journal  entries  are  for  study  and  illustrative  purposes  only.     The 
detail  general  journal  entries  on  a  later  page  are  for  actual  use. 

1 — ^Budget  Allowance 

To    Unencumbered  Balance  of  Appropriations 
For  appropriations  of  city  councils  to  this  department  or  bureau  (from  Register  of  Appropriation 
Ordinances*). 

2 — ^Unencumbered  Balance  op  Appropriations 
To    Reserve  for  Contracts 

Reserve  for  Open  Market  Orders 

For  contracts  registered  and  open  market  orders    issued    during    month    (from    the    respective 
registers). 

3 — Reserve  for  Contracts 

To    Unencumbered  Balance  of  Appropriations 
For  contracts  reduced  or  annulled  during  month   (from  Register  of  Reductions   in   Contract   Re- 
serves). 

4 — ^Expenses 

Reserve  for  Repairs 

Accounts  Receivable 

Work  in  Progress 

Cost  op  Goods  (or  Crops)  Sold  or  Consumed 

Services  Rendered  to  Other  Bureaus 

Land  Structures,  Other  Improvements  and  Equipment 

Reserve  for  Depreciation 

To    Stores 
For  stores  issued  from  storehouse  during  the  month  on  stores  requisitions  (from  Monthly  Report 
of  stores  issued  from  storehouses). 

5 — Expenses 

Reserve  for  Repairs 
Stores 

Cost  of  Goods  (or  Crops)  Sold  or  Consumed 
Accounts  Receivable 
Services  Rendered  to  Other  Bureaus 
Land,  Structures,  Other  Improvements  and  Equipment 
Reserve  for  Depreciation 
To    "Work  in  Progress 
For  distribution  of  completed  work  in  progress  (from  Register  of  Completed  Work  in  Progress). 

6 — Expenses 

Reserve  for  Repairs 

Stores 

Work  in  Progress 

Postage  and  Transportation 

Cost  of  Goods  (or  Crops)  Sold  or  Consumed 

Accounts  Receivable 

*In  most  cases  a  total  for  the  month,  of  appropriations   by   city   councils   to   any    department   or 
bureau,  may  be  secured  without  the  use  of  a  register. 


description  and  use  of  general.  journal  and  general  journal  entries  119 

Revenue 

Services  Rendered  to  Other  Bureaus 

Land,  Structures,  Other  Improvements  and  Equipment 

Reserve  for  Depreciation 

To    Invoices  and  Payrolls  Payable 

For  distribution  by  character  of  expenditure  of  invoices  and  payrolls  for  all  personal  service,  ser- 
vices other  than  personal,  materials,  supplies,  etc.,  purchased  and  received  during  the  month  (from  Regis- 
ter of  Invoices). 

7 — Invoices  and  Payrolls  Payable 

To    Vouchers  Sent  to  City  Controller 
For  invoices  and  payrolls  vouchered  and  sent  to  city  controller  (from  Register  of  Vouchers). 

8 — Invoices  and  Payrolls  Payable 

To    Invoices  Sent  to  Department  of  Supplies 
For  invoices — for  materials  and  supplies  ordered  by  the  department  of  supplies  and  received  by 
the  operating  department  and  bureau — sent  to  department  of  supplies  to  be  vouchered,  approved  and 
certified  to  the  city  controller  (from  Register  of  Invoices  sent  to  department  of  supplies). 

7a  and  8a — ^Unencumbered  Balance  of  Appropriations 
Reserve  for  Contracts 
Reserve  for  Open  Market  Orders 
To    Budget  Allowance 
Collateral  to  journal  entries  Nos.  7  and  8  (from  same  source  as  those  journal  entries). 

9 — Revenues  Accrued,  Not  Due 
Reserve  for  Unaccrued  Revenues 

To    Revenues 
For  the  accrual  of  revenues  (from  the  Register  of  Revenue  Accrual). 

« 

10 — Receiver  of  Taxes 
Accounts  Receivable 
*Revenues 

Revenues  Accrued,  Not  Due 
To  *Revenues 

Reserve  for  Unaccrued   Revenues 
Expenses 

Investment  op  the  City  «• 
For  income  due  and  collectible — bills  having  been  rendered  therefor  by  the  operating  department  or 
bureau — the  collections  of  cash  thereon  to  be  made  by  the  receiver  of  taxes  (from  the  Register  of  Ac- 
counts Receivable).    In  the  case  of  revenue  accrued  but  not  due,  it  is  not  charged  to  receiver  of  taxes 
until  it  is  collectible. 

11 — Expenses 

To    Reserve  for  Repairs 

For  monthly  proportion  of  reserve  for  repairs  (from  Register  of  Reserves  for  Repairs  and 
Depreciation). 

12 — Expenses 

To    Reserve  for  Depreciation 

For  monthly  proportion  of  depreciation  (from  the  Register  of  Reserves  for  Repairs  and 
depreciation). 


*If  the  amount  found  to  be  due  is  greater  than  the  amount  accrued,  the  difference  is  credited  to 
'Revenues" ;  if  less,  the  difference  is  debited  to  "Revenues". 


120  description  and  use  of  general  journal  and  general  journal  entries 

13 — Reserve  for  Depreciation 
Investment  of  the  City 

To    Land,  Structures,  Other  Improvements  and  Equipment 

For  the  cost  value  of  property  worn  out  and  disposed  of  (in  cases  where  no  cash  is  realized)  in- 
vestment of  the  city  heing  charged  direct  with  that  portion  of  the  cost  value  for  which  a  reserve  has 
not  'been  provided. 

Note. — If  some  cash  is  realized  from  the  disposition  of  old  property  and  equipment,  the  above  journal 
entry  would  be  used  with  an  additional  debit,  namely,  '"Cash"  or  "Receiver  of  Taxes"  if  the  money  is 
to  be  received  by  that  official. 

14 — Services  Rendered  Other  Bureaus 
To    Expenses 
Stores 

Work  in  Progress 
Reserve  for  Repairs 

Land,  Structures,  Other  Improvements  and  Equipment 
Reserve  for  Depreciation 
From  register  of  services  rendered  other  tureaus. 

15 — Expenses 
Stores 

Work  in  Progress 
Reserve  for  Repairs 

Land,  Structures,  Other  Improvements  and  Equipment 
Reserve  for  Depreciation 

To    Services  Received  from  Other  Bureaus 
From  register  of  services  received  from  other  bureaus. 

16— Cash 

To    Accounts  Receivable 
From  register  of  cash  transactions  (receipts). 

17 — City  Treasurer 
To    Cash 
From  register  of  cash  transactions  (disbursements). 


Standard  Outline  Monthly  General  Journal  Entriei> 
For  the  Department  of  Supplies 

Entries  number  1,  2,  3,  6,  7,  7a,  10,  11,  12  and  13  of  the  standard  outline  monthly  general 
journal  entries  for  an  operating  department  or  bureau  (see  above)  will  be  used  by  the  de- 
partment of  supplies.     In  addition  this  department  will  use  the  following: 

18  -Ijn  voices  Received  from  Departments  and  Bureaus 
To    Invoices  Payable 

For  invoices  received  from  the  several  operating  departments  and  bureaus,  representing  materials 
and  supplies  ordered  by  the  department  of  supplies  for  other  departments  and  bureaus  (from  Register 
of  Invoices  sent  to  department  of  supplies). 


DESCRIPTION   AND   USE   OF   GENERAL    JOURNAL   AND    GENERAL    JOURNAL   ENTRIES  121 

Standard  Outline  General  Journal  Entries  for 
Opening  New  Set  of  Books 

1 — Stores  (as  per  Inventory) 

Work  in  Progress  (as  per  Inventory) 
Accounts  Receivable 
Postage  and  Transportation 
Land,  etc.  (as  per  Inventory) 

To    Invoices  and  Payrolls  Payable 
Reserve  for  Repairs 
Reserve  for  Depreciation 
Investment  of  the  City 

For  talcing  vpon  the  hooJcs  all  of  the  assets,  UahiUtics  and  reserves  of  the  city,  and  the  excess  of 
assets  over  liabilities  and  reserves,  the  excess  being  the  investment  of  the  city  in  the  operating  depart- 
ment, bureau  or  institution. 

2 — Budget  Allowance 

To    Unencumbered  Balance  of  Appropriations 
Reserve  for  Contracts 
Reserve  for  Open  Market  Orders 

For  talcing  upon  the  books  the  unexpended  portion  of  the  budget  allowance,  together  with  its  dis- 
tribution between  unencumbered  balance  of  appropriations,  unexpended  portions  of  contracts,  and  un- 
expended portions  of  open  market  orders  outstanding. 

The  department  of  supplies  will  use  as  much  of  journal  entry  No.  1  for  opening  a  new  set  of 
books  as  is  necessary  to  take  upon  its  general  ledger  the  assets,  liabilities,  reserves  and  investment 
of  the  city,  in  its  custody.  It  will  also  use  journal  entry  No.  2  for  its  own  fund  accounts,  the 
same  as  an  operating  department  or  bureau. 

Standard  Outline  General  Journal  Entries  for 
Closing  at  end  of  the  Accounting  Period 

1 — Revenues 

To    Operation  Account 

For  closing  revenue  account  at  the  end  of  the  accounting  period. 

2 — Operation  Account 
To    Expenses 
For  closing  expense  account  at  the  end  of  the  accounting  period. 

3 — Vouchers  Sent  to  City  Controller 

Invoices  Sent  to  Department  of  Supplies 
To    Receiver  of  Taxes 
City  Treasurer 
Investment  of  the  City 
For  closing  these  nominal  accounts  to  "Investment  of  the  city"  at  the  end  of  the  accounting  period. 

Unencumbered  Balance  of  Appropriations 
Reserve  for  Contracts 

To    Budget  Allowance 
For  merging  balances  of  appropriations  at  close  of  year. 


122  description  and  use  op  general  journal  and  general  journal  entries 

5 — Advances 

To    Investment  of  the  City 

or 
5a — Investment  of  the  City 
To    Advances 
For  closing  out  advances  to  ''Investment  of  the  city". 

6 — Operation  Account 

To  Cost  of  Goods   (or  Crops)   Sold  or  Consumed 
For  closing  out  cost  of  goods  (or  crops)  sold  or  consumed. 

7 — Operation  Account 

To    Investment  of  the  City 

or 
7a — Investment  of  the  City 

To    Operation  Account 
For  closing  out  operation  account. 

The  department  of  supplies  will  use  journal  entries  Nos.  1,  2,  4,  5  and  7  (as  above)  for  closing 
its  books  at  the  end  of  the  accounting  period.  It  will  use  general  journal  entry  No.  3  in  the 
following  modified  form: 

3 — Vouchers  Sent  to  City  Controi^ler 

To    Invoices  Received  from  Departments  and  Bureaus 
Receiver  of  Taxes 
Operation  Account 
Investment  of  the  City 


Opening  General  Journal  Entries^January  1,  19 . . . 
(When  Opening  New  Set  of  Boohs)* 

These  detail  general  journal  entries  are  for  actual  departmental  use.  The  preceding  out- 
line journal  entries  are  for  study  and  illustrative  purposes  only. 

In  this  chapter  and  chapter  VI  the  words  "safety"  and  "supplies"  have  been  used  in 
journal  entries  to  distinguish  between  accounts  of  an  operating  department  or  bureau  and 
the  department  of  supplies.  The  word  "safety"  as  the  short  departmental  title  of  the  depart- 
ment of  public  safety  is  used  for  illustration  purposes.  In  practice,  the  short  title  of  the  de- 
partment or  bureau  for  which  the  general  journal  entries  are  formulated  would  be  substituted. 

1 — ^Budget  Allowance — Safety — General  Fund 
Budget  Allowance — Supplies — General  Fund 
Budget  Allowance — Safety — Loan  Funds 
Budget  Allowance — Supplies — Loan    Funds 

To    Unencumbered  Balance  of  Appropriations — Safety — General  Fund 
Unencumbered  Balance  of  Appropriations — Supplies — General  Fund 
Reserve  for   Contracts — Safety — General  Fund 
Reserve  for   Contracts — Supplies — General  Fund 
Reserve  for  Open  Market  Orders — Safety — General  Fund 

*Tii  formiilating  these  journal  entries,  fund  and  proprietary  journal  entries  for  special  and  trust 
transactions  have  been  omitted.  Should  a  department's  transactions  include  those  of  a  special  and  trust 
nature,  it  should  utilize'  titles  similar  to  those  here  used  for  the  other  funds  and  accounts. 


description  and  use  of  general  journal  and  general  journal  entries  123 

Reserve  for  Open  Market  Orders — Supplies — General  Fund 
Unencumbered  Balance  of  Appropriations — Safety — Loan  Funds 
Unencumbered  Balance  of  Appropriations — Supplies — Loan  Funds 
Reserve  for   Contracts — Safety — Loan  Funds 
Reserve  for   Contracts — Supplies — Loan  Funds 
Reserve  for  Open  Market  Orders — Safety — Loan  Funds 
Reserve  for  Open  Market  Orders — Supplies — Loan  Funds 

For  taking  upon  the  tooTcs  all  non-merging  "balances  of  appropriations  brought  forward  from  the 
previous  y^ar. 

2 — Stores — General  Account 

"Work  in  Progress — General  Account 
Accounts  Receivable — General  Account 
Postage  and  Transportation — General  Account 

Land,  Structures,  Other  Improvements  and  Equipment — Capital  Account 
To    Invoici;s  Payable — General  Account 

Reserve  for  Repairs — General  Account 

Investment  of  City — General  Account 

Invoices  Payable — Capital  Account 

Reserve  for  Depreciation — Capital  Account 

Investment  of  City — Capital  Account 

For  talcing  up   the  assets,   liabilities,  reserves  and  the  investment  of  the  city  at  the  opening  of 
business,  January  1,  19 

3 — ^Budget  Allowance — Safety — General  Fund 
Budget  Allowance — Supplies — General  Fund 

To    Unencumbered  Balance  op  Appropriations — Safety — General  Fund 
Unencumbered  Balance  op  Appropriations — Supplies — General  Fund 


For  talcing  upon  the  hooks  the  annual  appropriations  for  19. 


Monthly  General  Journal  Entries 
For  the  month  of 19 .  . . 

-Budget  Allowance — Safety — General  Fund 
Budget  Allowance — Supplies — General  Fund 
Budget  Allowance — Safety — Loan  Funls 
Budget  Allowance — Supplies — Loan   Flnds 

To    Unencumbered  Balance  of  Appropriations — Safety — General  Fund 
Unencumbered  Balance  of  Appropriations — Supplies— General  Fund 
Unencumbered  Balance  of  Appropriations — Safety — Loan  Funds 
Unencumbered  Balance  of  Appropriations — Supplies — Loan  Funds 
For  taking  upon  the  books  any  appropriations  or  allotments  made  during  the  month  of. 


19. 


2 — ^Unencumbered  Balance  of  Appropriations — Safety — General  Fund 
Unencumbered  Balance  of  Appropriations — Supplies — General  Fund 
Unencumbered  Balance  op  Appropriations — Safety — Loan  Funds 
Unencumbered  Balance  of  Appropriations — Supplies — Loan  Funds 


124  DESCRIPTION   AND   USE   OF   GENERAL   JOURNAL    AND    GENERAL    JOURNAL   ENTRIES 

To    Reserve  for  Contracts — Safety  General  Fund 
Reserve  for   Contracts — Supplies — General  Fund 
Reserve  for  Open  Market  Orders — Safety — General  Fund 
Reserve  for  Open  Market  Orders — Supplies — General  Fund 
Reserve  for  Contracts — Safety — Loan  Funds 
Reserve  for   Contracts — Supplies — Loan  Funds 
Reserve  for  Open  Market  Orders — Safety — Loan  Funds 
Reserve  for  Open  Market  Orders — Supplies — Loan  Funds 

For  contracts  (as  per  register  of  contracts)  and  open  marJcet  orders   (as  per  register  of  (trdc)s^ 
registered  and  issued  during  month  of IV. . .. 

3 — Reserve  for  Contracts — Safety — General  Fund 

Reserve  for  Contracts — Supplies — General  Fund 

Reserve  for  Open  Market  Orders — Safety — General  Fund 

Reserve  for  Open  Market  Orders — Supplies — General  Fund 

Reserve  for  Contracts — Safety — Loan  Funds 

Reserve  for  Contracts — Supplies-^Loan  Funds 

Reserve  for  Open  Market  Orders — Safety — Loan  Funds 

Reserve  for  Open  Market  Orders — Supplies — Loan  Funds 

To    Unencumbered  Balance  of  Appropriations — Safety — General  Fund 
Unencumbered  Balance  of  Appropriations — Supplies — General  Fund 
Unencumbered  Balance  op  Appropriations — Safety — Loan  Funds 
LTnencumbered  Balance  of  Appropriations — Supplies — Loan  Funds 

For  reductions,   cancellations   or  annulments  in  contracts  and  open  market  orders  for  the  month 
of 19 

4 — Expenses — General  Account 

Reserve  for  Repairs — General  Account 

Accounts  Receivable — General  Account 

Work  in  Progress — General  Account 

Cost  of  Goods  (or  Crops)  Sold  of  Consumed — General  Account 

Services  Rendered  Other  Bureaus — General  Account 

Land,  Structures,  Other  Improvements  and  Equipment — Capital  Account 

Reserve  for  Depreciation — Capital  Account 

To    Stores — General  Account 
For  materials  delivered  from  storehouses  or  store  rooms  during  month  of W 

5 — Stores — General  Account 

To    Expenses — General  Account 

Reserve  for  Repairs — General  Account 
Accounts  Receivable — General  Account 
Work  in  Progress — General  Account 

Cost  op  Goods  (or  Crops)  Sold  or  Consumed — General  Account 
Services  Rendered  Other  Bureaus — General  Account 
Land,  Structures,  Other  Improvements  and  Equipment — Capital  Account 
Reserve  for  Depreciation — Capital  Account 
For  materials  returned  to  storehouses  or  storerooms  during  month  of 19 

6 — Expenses — General  Account 

Reserve  for  Repairs — General  Account 

Stores — General  Account 

Accounts  Receivable — General  Account 


description  and  use  of  general  journal  and  general  journal  entries  125 

Work  in  Progress — General  Account 

Revenue — General  Account 

Postage  and  Transportation — General  Account 

Cost  op  Goods  (or  Crops)   Sold  op  Consumed — General  Account 

Services  Rendered  Other  Bureaus — General  Account 

Land,  Structures,  Other  Improvements  and  Equipment — Capital  Account 

Reserve  for  Depreciation — Capital  Account 

To    Invoices  and  Payrolls  Payable — Safety — GENERAii  Account 
Invoices  Payable — Supplies — General  Account 
Invoices  and  Payrolls  Payable — Safety — Capital  Account 
Invoices  Payable — Supplies — Capital  Account 

For  invoices  and  payrolls  registered  during  month  of Id 


-Expenses — General  Account 
Reserve  for  Repairs — General  Account 
Stores — General   Account 

Cost  of  Goods  (or  Crops)   Sold  of  Consumed — General  Account 
Accounts  Receivable — General  Account 
Services  Rendered  Other  Bureaus — General  Account 
Land,  Structures,  Other  Improvements  and  Equipment — Capital  Account 
Reserve  for  Depreciation — Capital  Account 
To    Work  in  Progress — General  Account 

For  distribution  of  work  in  progress  completed  during  month  of 19. 

-Expenses — General  Account 
Reserve  for  Repairs — General  Account 
Stores — General  Account 
Work  in  Progress — General  Account 

Land,  Structures,  Other  Improvements  and  Equipment — Capital  Account 
Reserve  for  Depreciation — Capital  Account 

To    Services  Received  from  Other  Bureaus — General  Account 


For  services  or  materials  received  from  another  department  during  the  month  of. 


19. 


Expense  is  debited  for  services  or  materials  used  for  current  expenses ;  reserve  for  repairs, 
for  services  or  materials  used  in  maintaining  (repairing)  property;  stores,  for  goods,  received 
and  taken  into  stores ;  work  in  progress,  for  work  in  progress  transferred ;  reserve  for  deprecia- 
tion, for  replacements  to  property  received  from  another  department  or  bureau;  and  land, 
structures,  etc.,  for  property  transferred. 

8A — Services  Rendered   Other  Bureaus — General  Account 
To    Expenses — General  Account 

Reserve  for  Repairs — General  Account 

Stores — General  Account 

Work  in  Progress — General  Account 

Land,  Structures,  Other  Improvements  and  Equipment — Capital  Account 

Reserve  for  Depreciation — Capital  Account 

For  services  rendered  to  another  department  during  the  month  of 19 


126  description  and  use  op  general  journal  and  general  journal  entries 

9 — ^Advances  to  Capital  Account — General  Account 

To    Advances  from  General  Account — Capital  Account 
For  the  net  use  of  general  account  expenditures  for  capital  account  purposes  during  the  month  of 

19 

or 
9a — Advances  prom  General  Account — Capital  Account 

To    Advances  to  Capital  Account — General  Account 

For  the  net  use  of  capital  account  expenditures  (loan  funds)  for  general  account  purposes  during 
the  month  of .19 

In  any  of  the  journal  entries,  1  to  8,  where  the  general  account  on  the  debit  side  does  not 
equal  the  general  account  on  the  credit  side,  or  the  capital  account  does  not  similarly  balance, 
there  arises  an  advance  between  these  accounts,  and  either  one  of  the  above  (9  or  9 A)  journal  en- 
tries for  advances  will  be  inserted  collateral  to  that  particular  entry. 

10 — Invoices  and  Payrolls  Payable — Safety — General  Account 
Invoices  Payable — Supplies — General  Account 
Invoices  and  Payrolls  Payable — Safety — Capital  Account 
Invoices  Payable — Supplies — Capital  Account 

To    Vouchers  Sent  to  City  Controller — Safety — General  Account 
Vouchers  Sent  to  City  Controller — Safety — Capital  Account 
Invoices  Sent  to  Department  op  Supplies — General  Account 
Invoices  Sent  to  Department  of  Supplies — Capital  Account 
For  vouchers  sent  to  city  controller  and  invoices  sent  to  department  of  supplies  during  month  of 
19 

11 — ^Unencumbered  Balance  op  Appropriations — Sapety — General  Fund 
Unencumbered  Balance  op  Appropriations — Supplies — General  Fund 
Unencumbered  Balance  op  Appropriations — Safety — Loan  Funds 
Unencumbered  Balance  op  Appropriations — Supplies — Loan  Funds 
Reserve  for  Contracts — Safety — General  Fund 
Reserve  for  Contracts — Supplies — General  Fund 
Reserve  for  Contracts — Safety — Loan  Funds 
Reserve  for  Contracts — Supplies — Loan  Funds 
♦Reserve  for  Open  Market  Orders — Safety — General  Fund 
♦Reserve  for  Open  Market  Orders — Supplies — General  Fund 
♦Reserve  for  Open  Market  Orders — Safety — Loan  Funds 
♦Reserve  for  Open  Market  Orders — Supplies — Loan  Funds 
To    Budget  Allowance — Safety — General  Fund 
Budget  Allowance — Supplies — General  Fund 
Budget  Allowance — Safety — Loan  Funds 
Budget   Allowance — Supplies — Loan  Funds 

♦Uistencumbered  Balance  op  Appropriations — Safety — General  Fund 
♦Unencumbered  Balance  op  Appropriations — Supplies — General  Fund 
♦Unencumbered  Balance  of  Appropriations — Safety — Loan  Funds 
♦Unencumbered  Balance  of  Appropriations — Supplies — Loan  Funds 
Collateral  to  foregoing  proprietary  entry. 

*Keserve  for  Open  Market  Orders  is  debited  with  the  total  of  the  open  market  orders  liquidated 
column  of  the  Eegiste'r  of  Vouchers.  Should  the  total  of  open  market  orders  liquidated  be  in  excess  of 
the  total  of  open  market  order  vouchers  the  difference  should  be  credited  to  "Unencumbered  Balance 
of  Appropriations."  If  the  amount  of  the  open  market  order  vouchers  is  in  excess  of  the  total  open 
market  orders  liquidated,  ithe  excess  is  debited  to  "Unencumbered  Balance  of  Appropriations."  (See 
description  of  reduction  and  cancellation  of  open  market  orders  under  Eegister  and  Schedule  of  Vouchers 
sent  to  City  Controller,  Chapter  \1.) 


description  and  use  of  general  journal  and  general  journal  entries  127 

12 — Revenues  Accrued,  not  due — General  Account 

Reserve  for  Unaccrued  Revenues — General  Account 
To    Revenues — General  Account 

For  accrual  of  revenues  during  the  month  of 19 (from  Register  of  Revenue 

Accrual). 

13 — Receiver  of  Taxes — General  Account 
Accounts  Receivable — General  Account 
Revenues  Accrued,  Not  Due — General  Account 
Revenues — General  Account 

To    Reserve  for  Unaccrued  Revenues — General  Account 
Revenues — General  Account 
Expenses — General  Account 
Investment  of  the  City — General  Account 

For  accounts  receivable  during  the  month  of 19....    (from  Register  of  Income — 

Accounts  Receivable.)    See  also  the  outline  journal  entry  on  page  119. 

14 — Land,  Structures,  Other  Improvements  and  Equipment — Capital  Account 
To    Investment  of  the  City — Capital  Account 

For  permanent  properties  and  equipment  acquired  by  gift  during  month  of 19 


15 — Expenses — General  Account 

To    Reserve  for  Depreciation — Capital  Account 

For  monthly  proportion  of  depreciation  during  the  month  of 19. 

16 — Advances  to  General  Account — Capital  Account 

To    Advances  from  Capital  Account— General  Account 
Collateral  to  the  foregoing  entry. 

17 — Expenses — General  Account 

To    Reserve  for  Repairs — General  Account 
For  proportion  of  reserve  for  repairs  for  the  month  of 19 


For  use  of  department  of  supplies  only: 

18 — Invoices  Received  from  Departments  and  Bureaus — General  Account 
Invoices  Received  from  Departments  and  Bureaus — Capital  Account 
To    Invoices  Payable — General  Account 
Invoices  Payable — Capital  Account 
For  invoices  received  from  various  departments  and  bureaus  during  the  month  of 19. 


Standard  General  Journal  Entries  for 
Closing  at  End  of  Accounting  Period 

1 — Revenues — General  Account 

To    Operation  Account — General  Account 
For  closing  revenue  account  at  end  of  year. 

2 — Operation  Account — General  Account 
To    Expenses — General  Account 
For  closing  expense  account  at  end  of  year. 


128  description  and  use  of  general  journal  and  general  journal  entries 

3 — ^Vouchers  Sent  to  City  Controller — General  Account 
Vouchers  Sent  to  City  Controller — Capital  Account 
Invoices  Sent  to  Department  op  Supplies — General  Account 
Invoices  Sent  to  Department  of  Supplies — ^Capital  Account 
To    Investment  of  the  City — General  Account 
Investment  of  the  City — Capital  Account 

For  closing  the  four  former  accounts  at  the  end  of  year. 

4 — Investment  of  the  City — General  Account 
To    City  Treasurer — General  Account 
Receiver  of  Taxes — General  Account 

For  closing  the  two  latter  accounts  at  end  of  year. 

5 — ^Unencumbered  Balance  of  Appropriations — General  Fund 
Unencumbered  Balance  of  Appropriations — Loan  Funds 
Reserve  for  Contracts — General  Fund 
Reserve  for  Contracts — Loan  Funds 

To    Budget  Allowances — General  Fund 
Budget  Allovstances — Loan  Funds 
For  merging  balances  of  appropriations  at  end  of  year. 

6 — Advances  from  Capital  Account — General  Account 
To    Investment  of  the  City — General  Account 
For  closing  the  former  account. 

or 
6a — Investment  of  the  City — General  Account 

To    Advances  to  Capital  Account — General  Account 
For  closing  the  latter  account. 

7 — Advances  from  General  Account — Capital  Account 
To    Investment  op  the  City — ^Capital  Account 

For  closing  the  former  account. 

or 
7a — Investment  of  the  City — Capital  Account 

To    Advances  to  General  Account — Capital  Account 
For  closing  the  latter  account. 

8 — Operation  Account — General  Account 

To  Cost  of  Goods   (or  Crops)   Sold  or   Consumed — General   Account 
For  closing  to  operation  account  the  latter  account. 

9 — Operation  Account — General  Account 

To    Investment  of  the  City — General  Account 

or 
9a — Investment  op  the  City — General  Account 

To    Operation  Account — General  Account 
For  closing  operation  account  out  to  investment  of  the  city. 


CHAPTER    IX 

DESCRIPTION  AND  USE  OF  THE  GENERAL  LEDGER 

The  general  ledger  is  a  record  to  be  used  for  purposes  of  administrative  and  account- 
ing control.  Its  accounts  enable  the  bookkeeper  to  prepare  summary  statements  show- 
ing financial  condition,  operating  results  and  condition  of  funds.  Information  in  detail  sup- 
porting many  'of  the  accounts  of  the  general  ledger  is  obtainable  from  the  schedules  of 
balances  of  the  various  detail  ledgers.  The  accounts  carried  on  the  general  ledger  are  mainly 
accounts  controlling  subsidiary  ledgers.  They  contain  totals  and  balances  to  which  the  totals 
and  balances  of  each  subsidiary  ledger  must  prove.  The  general  ledger  should  be  kept  by  the 
person  who  is  responsible  for  the  administration  of  the  accounts  of  the  department  or  bureau 
and  for  the  accuracy  of  the  postings,  footings  and  balances  in  the  subsidiary  ledgers.  The  totals 
of  the  general  ledger  being  independently  arrived  at,  the  book  is  also  a  device  for  holding  each 
clerk  responsible  for  competent  and  faithful  service.  The  method  employed  for  obtaining  these 
totals  and  balances  independently  is  to  take  the  postings  from  the  totals  of  the  registers  in 
which  the  documents  representing  transactions  are  recorded,  while  the  subsidiary  ledgers  are 
posted  in  a  distinct  entry  from  the  documents  as  described  in  Chapter  I.  Assuming  that  the 
entries  and  footings  are  correct,  therefore,  the  totals  and  balances  of  a  general  ledger  account 
prove  to  the  totals  of  the  schedule  of  balances  and  totals  of  a  subsidiary  ledger. 

In  opening  the  accounts  in  the  general  ledger  it  is  considered  advisable  to  keep  the  fund 
(appropriation)  accounts  separate  from  the  proprietary  (asset  and  liability)  accounts.  Further, 
in  the  proprietary  group  it  is  highly  desirable  to  have  all  the  accounts  of  the  general  account  in 
one  group,  those  of  the  capital  account  in  one  group  and  those  of  the  special  and  trust  accounts 
in  one  group.  The  same  procedure  should  be  followed  out  in  reference  to  the  fund  (appropria- 
tion) accounts  in  the  general  ledger,  that  is,  the  general  fund  accounts,  the  loan  fund  accounts 
and  the  special  and  trust  fund  accounts  should  each  be  carried  in  a  separate  group.  This  is 
especially  necessary  because  independent  trial  balances  of  each  group  are  taken  off. 

There  follows  a  suggested  grouping  of  standard  proprietary  and  fund  accounts  for  the  gen- 
eral ledger  of  an  operating  department  or  bureau  (a  bureau  in  the  department  of  public  safety 
used  as  an  illustration). 

PROPRIETARY  ACCOUNTS 

General  Account 
Debit  Accounts 

(1)  Cash  and  cash  items. 

(2)  Accounts  receivable. 

(3)  Stores. 

(4)  Postage  and  transportation. 

(5)  "Work  in  progress. 

(6)  Manufactured  goods. 

(7)  Crop  of  19... 

(8)  Cost  of  goods  sold. 

(9)  Cost  of  goods  consumed.  ^ 

(10)  Cost  of  crops  sold. 

(11)  Cost  of  crops  consumed. 

(12)  Revenues  accrued,  not  due. 


130  DESCRIPTION   AND   USE   OF   THE    GENERAL   LEDGER 


(13) 

Unaccrued  expenses. 

(14) 

Advances  to  capital  account. 

(15) 

City  Treasurer. 

(16) 

Receiver  of  Taxes. 

(17) 

Expenses. 

(18) 

Operation  account  (closing). 

Credit  Accounts 

(19) 

Invoices  and  payrolls  payable — Safety. 

( 19 A )  Invoices  payable — Supplies. 

(20) 

Invoices  sent  to  department  of  supplies. 

(21) 

Vouchers  sent  to  city  controller. 

(22) 

Advances  from  capital  account. 

(23) 

Reserve  for  repairs. 

(24) 

Expenses  accrued,  not  due. 

(25) 

Unaccrued  revenues. 

(26) 

Investment  of  the  city. 

(27) 

Revenues. 

Capital  Account 

Debit  Accounts 

(28)  Cash  and  cash  items. 

(29)  Work  in  progress. 

(30)  Land,  structures,  other  improvements  and  equipment. 

(31)  Advances  to  general  account. 

Credit  Accounts 

(32)  Invoices  and  payrolls  payable — Safety. 
( 32 A )  Invoices  payable — Supplies. 

(33)  Invoices  sent  to  department  of  supplies. 

(34)  Vouchers  sent  to  city  controller. 

(35)  Advances  from  general  account. 

(36)  Reserve  for  depreciation. 

(37)  Investment  of  the  city. 

Special  and  Trust  Accounts 
Debit  Accounts 

(38)  Cash  and  cash  items. 

(39)  Accounts  receivable. 

(40)  Securities  and  other  personal  properties  in  trust. 

(41)  Land,  structures,  other  improvements  and  equipment. 

Credit  Accounts. 

(42)  Deposits. 

(43)  Invoices  payable. 

(44)  Vouchers  sent  to  city  controller. 

(45)  Reserves  for  trust  beneficiaries. 

FUND  ACCOUNTS 

General  Fund 

Debit  Accounts 

(46)  Budget  allowance — Safety. 

(47)  Budget  allowance — Supplies. 


DESCRIPTION   AND   USE   OF   THE    GENERAL   LEDGER  131 

Credit  Accounts 

(48)  Unencumbered  balance  of  appropriations — Safety. 

(49)  Unencumbered  balance  of  appropriations — Supplies. 

(50)  Reserve  for  contracts — Safety. 

(51)  Reserve  for  contracts — Supplies. 

(52)  Reserve  for  open  market  orders — Safety. 

(53)  Reserve  for  open  market  orders — Supplies. 

Loan  Funds 

Debit  Accounts 

(54)  Budget  allowance — Safety. 

(55)  Budget  allowance — Supplies. 

Credit  Accounts 

(56)  Unencumbered  balance  of  appropriations — Safety. 

(57)  Unencumbered  balance  of  appropriations — Supplies. 

(58)  Reserve  for  contracts — Safety. 

(59)  Reserve  for  contracts — Supplies. 

(60)  Reserve  for  open  market  orders — Safety. 

(61)  Reserve  for  open  market  orders — Supplies. 

Special  and  Trust  Funds 
Debit  Accounts 

(62)  Budget  allowance — Safety. 

(63)  Budget  allowance — Supplies. 

Credit  Accounts  , 

(64)  Unencumbered  balance  of  appropriations — Safety. 

(65)  Unencumbered  balance  of  appropriations — Supplies. 

(66)  Reserve  for  contracts — Safety. 

(67)  Reserve  for  contracts — Supplies. 

(68)  Reserve  for  open  market   orders — Safety. 

(69)  Reserve  for  open  market  orders — Supplies, 

The  nature  of  the  debits  and  credits  to  the  several  general  ledger  accounts  follows : 

PROPRIETARY  ACCOUNTS 

Cash  and  Cash  Items 
Debited  with: 

Receipts  of  cash. 
Credited  with: 

Disbursements  of  cash. 

Accounts  Receivable 

Debited  with: 

Expenditures. 

Sales  of  property. 

Sales  of  services. 

Sales  of  privileges. 

Work  in  progress  distributed. 

Additions  to  accounts  receivable. 


132  DESCRIPTION   AND   USE   OP   THE   GENERAL   LEDGER 

Credited  with: 

Receipts. 

Allowances  and  reductions  of  accounts  receivable. 

Stores 

Debited  with: 

Expenditures. 

Property  taken  into  stores. 

Stores  returned  to  storehouses. 

Credited  with: 

Stores  issued  on  requisition. 
Stores  returned  to  vendor. 
Depreciation  of  stores. 
Loss  and  wastage  of  stores. 

Postage  and  Transportation 

Debited  with: 

Expenditures. 

Credited  with: 

Issues  of  postage  stamps  and  transportation  tickets. 

Work  in  Progress 

Debited  with: 

Expenditures. 
Stores  issued. 

Credited  with: 

Work  in  progress  distributed  to  repairs,  depreciation  or  property. 

Manufactured  Goods 

Debited  with: 

Expenditures. 
Stores  issued. 

Credited  with: 

Cost  of  manufactured  goods  sold. 

Cost  of  manufactured  goods  taken  into  stores. 

Cost  of  manufactured  goods  taken  as  property. 

Cost  of  manufactured  goods  taken  for  consumption  by  the  city. 

Crops 

Debited  with: 

Expenditures. 
Stores  issued. 

Credited  with: 

Crops  taken  into  stores. 
Cost  of  crops  sold. 
Cost  of  crops  consumed. 


description  and  use  of  the  general  ledger  133 

Cost  of  Goods  (or  Crops)  Sold  or  Consumed 
Debited  with: 

Cost  of  goods  (or  crops)  sold  or  consumed. 
Credited  with: 

*Closing  to  operation  account. 

Expenses 

Debited  with: 

Expenditures  chargeable  direct  to  expense. 

Stores  issued. 

Reserve  for  repairs. 

Reserve  for  depreciation. 

Work  in  progress  of  an  expense  nature  completed. 

Services  rendered  by  other  departments  charged  to  expense. 

Credited  with: 

Receipts  in  abatement  of  expense. 
Closing  entry  to  operation  account. 

Land,  Structures,  other  Improvements  and  Ei^uipment 

Debited  with: 

Expenditures. 

Stores  issued. 

Work  in  progress  completed. 

Gifts  of  property. 

Credited  with: 

Property  disposed  of. 
Property  condemned. 

Securities 

Debited  with: 

Par  value  of  purchases  of  securities. 

Credited  with: 

Sales  of  securities. 

Principal  of  securities  received  at  maturity. 

Advances  to  Capital  Account  from  General  Account 

Debited  with: 

General  account  expenditures  and  other  general  account  transactions  for  the  benefit  of 
the  capital  account. 

Credited  with: 

Closing  entry  charging  investment  of  the  city  general  account. 

*In  practice  the  above  would  be  divided  into  four  parts  as  follows: 
Cost  of  goods  sold; 
Cost  of  crops  sold; 
Cost  of  goods  consumed;  and 
Cost  of  crops  consumed. 


134  description  and  use  of  the  general  ledger 

Advances  from  Capital  Account  to  General  Account 

Debited  with: 

Closing  entry  crediting  investment  of  the  city  general  account. 

Credited  with: 

Capital  account  expenditures  and  other  capital  account  transactions  for  the  benefit  of 
the  general  account. 

Advances  to  General  Account  from  Capital  Account 

*       Debited  with: 

Capital  account  expenditures  and  other  capital  account  transactions  for  the  benefit  of 
the  general  account. 

Credited  with: 

Closing  entry  charging  investment  of  the  city  capital  account. 

Advances  from  General  Account  to  Capital  Account 

Debited  with: 

Closing  entry  crediting  investment  of  the  city  capital  account. 

Credited  with: 

General  account  expenditures  and  other  general  account  transactions  for  the  benefit  of 
the  capital  account. 

City  Treasurer  (or  Receiver  of  Taxes) 

Debited  with: 

Cash  paid  by  a  department  or  bureau  to  either  of  these  officials,  or  accounts  turned  over 
to  them  for  collection. 

Credited  with: 

Closing  entry  charging  investment  of  the  city. 

Unaccrued  Expenses  (Expenses  Paid  in  Advance) 

Debited  with: 

Expenses  due  and  vouchered,  but  which  have  not  yet  accrued. 

Credited  with: 

Accruals  to  expenses. 

Reserve  for  Repairs 

Debited  with: 

Expenditures  for  repairs. 

Credited  with: 

Monthly  percentage  of  repairs  required  to  maintain  the  properties  in  good  operating 
condition. 

Reserve  for  Depreciation 

Debited  with: 

Expenditures  for  replacements  of  properties. 

Credited  with: 

Estimated  depreciation  of  properties   (monthly  percentage). 


description  and  use  of  the  general  ledger  135 

Revenues 

Debited  with: 

Abatements  of  revenue. 

Entry  closing  to  operation  account. 

Credited  with: 

Revenues  accrued. 

Unaccrued  Revenues 

Debited  with: 

Revenues  accrued. 
Credited  with: 

Revenues  due  but  not  accrued. 

Expenses  Accrued,  Not  Due 

Debited  ivith: 

Expenses  due  (invoices  payable). 

Credited  with: 

Expenses  accrued,  but  not  due  and  payable. 

Operation  Account 
Debited  with: 

Entry  closing  expense. 

Entry  transferring  operating  surplus  from  operation  to  surplus  account. 

Credited  with: 

Entry  closing  revenue. 

Entry  transferring  operating  deficit  from  operation  to  surplus  account. 

Entry  closing  cost  of  goods  (or  crops)  sold  or  consumed. 

Investment  of  the  City 
Debited  with: 

Entry  closing  advances  to  other  accounts. 

Allow^ances  and  reductions  from  accounts  receivable. 

Entry  closing  account  with  city  treasurer  (or  receiver  of  taxes). 

Entry  transferring  deficit  from  operation  account. 
Credited  with: 

Entry  closing  advances  from  other  accounts. 

Vouchers  sent  to  city  controller. 

Invoices  sent  to  department  of  supplies. 

Additions  to  accounts  receivable. 

Entry  transferring  surplus  from  operation  account. 

Invoices  and  Payrolls  Payable 
Debited  with: 

Vouchers  sent  to  city  controller. 
Invoices  sent  to  department  of  supplies. 

Credited  with: 

Invoices  and  payrolls  registered. 

Vouchers  Sent  to  City  Controller 

Debited  with: 

Closing  entry  crediting  investment  of  the  city. 

Credited  with: 

Vouchers  sent  to  city  controller. 


136  description  and  use  of  the  general  ledger 

Invoices  Sent  to  Department  op  Supplies 

Debited  with: 

Closing  entry  crediting  investment  of  the  city. 
Credited  with: 

Invoices  sent  to  department  of  supplies. 

Deposits 

Debited  with: 

Withdrawals  of  deposits. 
Credited  with: 

Deposits  received. 

Reserves  for  Trust  Beneficiaries 

Debited  with: 

Cash  disbursements  for  trust  purposes. 
Credited  with: 

Cash  receipts  for  trust  purposes. 

FUND  ACCOUNTS 

Budget  Allowance 

Debited  with: 

Appropriations. 

Credited  with: 

Vouchers  sent  to  city  controller. 
Invoices  sent  to  department  of  supplies. 

Unencumbered  Balance  of  Appropriations 
Debited  with: 

Contracts  registered. 
Open  market  orders  issued. 

Payroll  and  miscellaneous  vouchers  (invoices)   sent  to  city  controller   (department  of 
supplies) . 
Credited  with: 

Appropriations. 

Contracts  reduced  and  annulled. 

Reserve  for  Contracts 
Debited  with: 

Contracts  reduced  or  annulled. 
Contract  vouchers  sent  to  city  controller. 

Credited  with: 

Contracts  registered. 

Reserve  for  Open  Market  Orders 
Debited  with: 

Open  market  orders  reduced  or  annulled. 

Open  market  order  vouchers  sent  to  city  controller. 

Credited  with: 

Open  market  orders  issued. 


CHAPTER    X 

DESCRIPTION  AND  USE  OF  MONTHLY  REPORTS  FROM  DETAIL  LEDGERS 

These  monthly  reports  are  schedules  of  balances  and  totals  taken  from  detail  ledgers  and 
must  be  made  in  duplicate  and  one  copy  transmitted  to  the  city  controller. 

The  schedule  of  balances  and  totals  of  a  detail  ledger  (1)  provides  a  means  for  proving 
the  accuracy  of  the  detail  ledger  to  its  controlling  account  in  the  general  ledger,  and  (2) 
makes  available  in  report  form  the  information  contained  in  the  detail  ledger. 

The  special  forms  designed  for  this  purpose  are  as  follows : 

1.  Monthly  Appropriation  Statement. 

2.  Monthly  Contract  Statement. 

3.  Monthly  Open  Market  Order  Statement. 

4.  Monthly  Comparative  Stores  Statement. 

5.  Monthly  Statement  of  Expenses  Incurred. 

6.  Monthly  Work  in  Progress  Statement. 

7.  Monthly  Statement  of  Permanent  Properties  and  Equipment. 

8.  Monthly  Reserve  for  Repairs  Statement. 

9.  Monthly  Depreciation  Statement. 

10.  Monthly  Revenue  Statement. 

11.  Monthly  Cash  Statement. 

The  purpose  of  transmitting  monthly  statements  to  the  city  controller  of  the  various  finan- 
cial transactions  that  have  taken  place  in  departments  during  a  month  is  primarily  to  effect  a 
reconciliation  between  the  records  kept  in  departments  and  the  controlling  and  other  accounts 
with  departments  kept  in  the  department  of  city  controller. 

1.  Monthly  Appropriation  Statement  (Form  25) 

This  schedule  of  balances  and  totals  is  prepared  from  the  appropriation  ledger — gen- 
eral fund,  loan  funds  and  special  and  trust  funds.  As  the  appropriation  ledger  is  divided  into 
three  fund  divisions,  the  schedule  of  balances  is  naturally  divided  into  three  parts,  each  of 
which  is  proven  independently  to  the  respective  controlling  accounts  in  the  general  ledger. 

In  the  first  column  is  entered  the  item  number  and  the  nature  of  the  fund,  whether 
general,  loan  or  special  and  trust  funds,  and  in  the  second  column  the  title  of  the  appropria- 
tion account.  Thereafter  on  the  same  line  is  entered,  in  the  first  money  column,  the  unen- 
cumbered balance  of  the  appropriation  at  the  beginning  of  the  month  for  which  the  statement  is 
prepared,  and  in  the  next  column  the  total  of  additional  appropriations,  transfers  to  and  any 
other  credits  to  appropriations  that  may  have  been  made  during  that  month. 

In  the  columns  under  the  general  caption  of  "Debits"  there  is  entered  respectively,  the 
total  of  all  the  debit  amounts  for  the  month  distributed  in  the  four  columns  to  the  right,  viz.: 
"Appropriation  transfers  from,"  "Contracts  Registered,"  "Open  Market  Orders  Issued," 
"Payroll  and  Miscellaneous  Vouchers  Charged."  The  "Appropriation  Transfers  from" 
will  be  the  total  of  red  ink  figures  in  an  appropriation  account  representing  transfers  there- 
from to  other  appropriation  accounts.  The  "Contracts  Registered"  is  the  total  contracts  reg- 
istered in  a  month  less  any  deductions  or  cancellations  of  contracts  during  the  same  period. 
The  "Open  Market  Orders  Issued"  is  the  total  open  market  orders  issued  for  a  month, 
as  noted  in  the  "Estimated  Amount"  column,  plus  or  minus  any  adjustments  effected  during 
the  month,  as  noted  in  the  "Add"  or  "Deduct"  columns,  under  the  general  caption  of  "Open 


138  DESCRIPTION    AND   USE   OF    MONTHLY   REPORTS   FROM    DETAIL   LEDGERS 

Market  Order  Encumbrances"  of  the  appropriation  ledger.  The  debits  entered  in  the  "Pay- 
roll and  Miscellaneous  Vouchers  Charged"  column  comes  from  the  "Payroll  and  Miscel- 
laneous" column  in  the  appropriation  ledger  under  the  general  caption  of  "Expenditures." 
In  the  last  column  of  the  schedule  is  noted  the  unencumbered  balance  of  each  appropriation 
at  the  close  of  the  month  covered  by  the  schedule.  This  balance  is  arrived  at  by  subtracting 
the  "Total  Debits"  column  from  the  sum  of  the  two  credit  columns  to  the  left.  The  proof 
of  the  accuracy  of  the  individual  balances  noted  in  the  last  column  is  arrived  at  by  adding 
whatever  amount  is  in  that  column  to  the  amount  in  the  "Total  Debits"  column,  the  sum  of 
which  should  equal  the  sum  of  the  two  credit  columns.  The  total  of  the  "Total  Debits"  column 
deducted  from  the  sum  of  the  totals  of  the  two  credit  columns  should  be  the  grand  total  of 
unencumbered  balances  of  appropriations  of  a  department  at  the  end  of  a  month.  The  sum  of 
the  totals  of  the  four  debit  columns  should  equal  the  total  of  "Total  Debits"  column. 

2.  Monthly  Contract  Statement  (Form  26) 

This  schedule  of  balances  and  totals  is  prepared  from  the  contract  ledger.  The  various 
details  as  to  ledger  folio,  item  number  of  appropriation  charged,  whether  contract  is  a  charge 
to  a  general  fund,  loan  fund,  or  special  and  trust  fund  appropriation,  the  contract  number,  date 
of  contract  and  contractor's  name,  is  noted  in  the  several  columns  provided  for  that  purpose. 
As  the  contract  ledger  is  divided  into  the  three  fund  divisions,  the  schedule  of  balances  is 
naturally  divided  similarly  into  three  parts,  each  of  which  is  to  be  proven  independently  to  the 
respective  controlling  accounts  in  the  general  ledger. 

The  unexpended  balance  of  a  contract  at  the  beginning  of  the  month  for  which  the 
schedule  is  prepared  is  indicated  in  the  first  money  column.  "While  these  balances  are  taken 
from  the  respective  ledger  accounts,  each  of  them  should  be  checked  to  the  closing  balance  of 
the  same  account  on  the  schedule  of  balances  of  the  preceding  month. 

The  amount  of  contracts  registered  during  the  month  is  entered  in  the  second  column  as 
credits,  and  the  information  is  obtained  from  the  "Amount  of  Contract"  column  of  the  con- 
tract ledger. 

Contract  vouchers  charged  during  the  month  are  obtained  from  the  "Amount"  column, 
under  the  heading  "Vouchers"  of  the  contract  ledger. 

The  "Unexpended  Balance  of  Contract  at  End  of  Month"  is  the  balance  obtained  by 
subtracting  the  amount  of  the  "Contract  Vouchers  Charged  during  the  month  and  other 
debits"  column  from  the  sum  of  the  two  credit  columns  to  the  left,  viz.:  the  unexpended  bal- 
ance at  the  beginning  of  month  and  contracts  executed,  etc.,  during  the  month.  By  totaling 
all  the  columns  of  this  schedule  the  grand  total  of  unexpended  balances  of  contract  at  the  end 
of  the  month  is  proved  in  the  same  way  as  explained  above  for  the  unexpended  balances  in 
individual  contracts. 

3.  Monthly  Open  Market  Order  Statement  (Form  27) 

This  schedule  of  balances  and  totals  is  prepared  from  the  claimants'  ledger.  As  the  claim- 
ants' ledger  is  divided  into  the  three  fund  divisions,  the  schedule  of  balances  is  naturally  di- 
vided similarly  into  three  parts,  each  of  which  is  proven  independently  to  the  respective  con- 
trolling accounts  thereof  in  the  general  ledger. 

The  folio  page  of  the  ledger,  the  appropriation  item  number  charged,  and  the  nature  of 
the  fund,  i.  e.,  whether  general,  loan,  or  special  and  trust,  is  indicated  in  the  respective 
columns  to  the  left  of  the  schedule.  In  the  next  four  columns  are  shown  respectively  "Order 
No.,"  "Date  Order  Issued,"  "Date  Goods  Delivered, "  and  " Indicate  Whether  Partial  (P)  or 
Complete  (C)  Delivery." 

The  name  of  the  claimant  is  indicated  in  the  column  headed  "Vendor."  The  balance 
of  "unvouchered  orders  at  beginning  of  the  month"  for  which  the  schedule  is  prepared  is 
entered  in  the  next  column  under  that  title.        This  balance  is  the  difference  between  the  * '  Open 


DESCRIPTION   AND    USE   OF    MONTHLY   REPORTS   FROM   DETAIL    LEDGERS  ISO" 

]\Iarket  Orders  Issued"  column  and  the  total  of  the  vouchers  drawn  on  open  market  orders, 
as  indicated  in  the  column  under  "Vouchers,"  plus  or  minus  any  adjustments.  The  same  bal- 
ance may  be  obtained  by  deducting  from  the  total  of  orders  issued  the  total  of  orders  liquidated. 

In  the  column  headed  "Open  Market  Orders  Registered  During  Month  and  Other  Credits" 
is  entered  for  each  claimant's  account  the  total  amount  of  orders  issued  to  him  during  the 
month  under  review,  as  indicated  in  the  open  market  orders  issued  column  and  of  any  voucher 
adjustments  noted  for  the  month  in  the  column  "Add"  under  the  caption  "Adjustments"  of 
the  claimants'  ledger. 

In  the  column  headed  "Open  Market  Order  Vouchers  Charged  During  Month  and  Other 
Debits"  is  noted  the  total  amount  for  the  month  of  the  "Vouchers"  column  and  of  the 
"Deduct"  column  in  each  claimant's  ledger  account.  The  credit  balance  in  each  claimant's 
account  of  "Unvouchered  Orders  at  End  of  Month,"  called  for  in  the  last  column  of  the  sched- 
ule, is  the  difference  between  the  sum  of  the  first  two  credit  columns  of  the  schedule,  and 
the  amount  entered  in  the  debit  column  for  vouchers  charged  during  the  month.  The  grand 
total  balance  of  unvouchered  orders  at  the  end  of  the  month  of  all  claimants'  accounts  is 
determined  in  the  same  way  for  individual  balances  after  the  schedule  has  been  completed 
and  all  its  columns  totaled. 

4.  Monthly  Stores  Statement  (Form  28) 

This  is  a  schedule  of  balances  and  totals  taken  from  the  stores  ledger  by  money  values 
rather  than  quantities,  and  it  should  be  checked  in  total  to  the  controlling  account  "stores"  in 
the  general  ledger. 

The  folio  number  of  the  stores  ledger  page  of  each  article  scheduled  is  noted  in  the  column 
"Folio."  Under  "Code  Letter  No."  is  entered  the  code  symbol  of  each  article  of  stores  if 
such  classification  has  been  established,  and  in  the  next  column  under  "Title  of  Stores  Ledger" 
is  noted  the  name  of  the  article. 

In  the  first  three  debit  columns  there  are  noted  respectively  for  each  article  of  stores 
the  balance  on  hand  at  the  beginning  of  the  month  for  which  the  statement  is  being  prepared, 
the  total  received  during  the  month,  and  stores  returned  (if  any)  to  the  storehouse  during  the 
month. 

In  the  "Stores  Issued  During  the  Month"  column  is  noted  for  each  article  the  total  of 
that  article  issued  from  the  storehouse  during  the  month. 

The  debit  balance  of  "Stores  on  Hand  at  End  of  Month"  column  is  the  difference  between 
the  sum  of  the  entries  in  the  first  three  debit  columns  and  the  amount  in  the  "Stores  Issued 
During  the  Month — Credits"  column  of  the  schedule. 

The  last  column  of  the  schedule  with  the  title  "Stores  on  Hand  at  End  of  Same  Month 
Last  Year — Debit  Balance"  is  filled  in  from  the  report  of  the  same  month  of  the  previous 
year.  This  column  is  for  comparative  purposes  to  note  the  fluctuation  of  articles  held  in  store- 
house. 

The  schedule  should  be  totaled  when  completed,  and  the  grand  total  balances  on  hand  at 
the  end  of  the  month  of  a  stores  ledger  should  be  proved  in  the  same  way  that  the  balance  on 
hand  at  end  of  month  is  determined  for  each  article. 

5.  Monthly  Statement  of  Expenses  Incurred  (Form  29) 

This  schedule  of  balances  and  totals  is  prepared  from  the  expense  ledger,  and  it  should 
be  checked  in  total  to  the  controlling  account  "expense"  in  the  general  ledger. 

In  the  column  "Folio"  is  noted  the  folio  page  of  each  account  in  the  expense  ledger. 
In  the  column  "Code  Letter  or  No."  is  entered  the  code  symbol  of  the  expense  account  in 
accordance  with  the  classification  of  expenses  established  for  a  department  or  bureau.  The  title 
of  each  expense  account  is  indicated  in  the  column  so  headed. 


140  DESCRIPTION   AND  USE  OF   MONTHLY   REPORTS  PROM   DETAIL  LEDGERS 

In  the  column  headed  "Total  Expenses  for  the  Month"  is  entered  the  total  amount  of 
expense  items  charged  to  each  account  in  the  expense  ledger  for  the  month  for  which  the 
statement  is  prepared,  less  any  abatements  or  adjustments  (credits),  and  on  the  same  line  in 
the  next  column,  under  the  title  of  "Total  Expenses  for  the  Same  Month  Last  Year,"  is 
noted  similarly  the  total  amount  of  expense  items  charged  in  the  same  expense  account  for 
the  same  period  last  year.  If  the  expense  classification  this  year  is  different  from  that  of  last 
year,  or  the  information  relating  to  last  year's  expense  accounts  cannot  readily  be  compared 
with  the  expense  classification  of  the  current  month  and  year,  then  the  column  ' '  Total  Expenses 
for  the  Same  Month  Last  Year"  will  be  left  blank  until  an  accurate  comparison  of  expenses 
by  months  and  years  can  be  scheduled.  The  same  is  true  of  the  last  two  columns  on  the 
schedule.  A  department  which  can  make  a  comparison  of  the  current  year's  classification  of 
expenses  with  that  of  last  year  fills  in  the  information  called  for  in  these  two  columns,  other- 
wise the  columns  in  question  remain  blank  for  the  current  year. 

If  the  month  for  which  the  schedule  is  being  prepared  is,  say,  the  month  of  June,  19 ... , 
then  "six"  is  written  in  on  the  blank  line  of  the  title  heading  of  the  third  column,  mak- 
ing it  read  "Total  Expenses  for  the  Six  Months  Ending  June  30,  19. . .,"  and  below  opposite 
each  expense  account  is  entered  the  total  amount  of  expense  items  charged  therein,  less  any 
abatements  or  adjustments   (credits),  during  the  six  months  ended  with  June  30,  19.  . ,. 

In  the  last  column  on  the  schedule  the  total  expense  items  charged  to  each  expense  ac- 
count for  the  six  months  ended  June  30,  19 ... ,  is  noted  as  a  basis  for  a  comparison  of  expense 
accounts  covering  the  same  period  in  the  previous  year. 

6.  Monthly  Work  in  Progress  Statement  (Form  30) 

This  schedule  of  balances  and  totals  is  prepared  from  the  work  in  progress  ledger, 
and  it  should  be  checked  in  total  to  the  controlling  account  "work  in  progress"  in  the  gen- 
eral ledger.  Columns  are  provided  for  "Folio"  and  "Code  Numbers"  of  each  job  in  progress. 
In  the  columns  headed  "Name  of  Job"  should  be  listed  the  various  jobs  or  titles  of  the  ac- 
counts, and  in  the  column  "Balance  at  Beginning  of  the  Month"  the  balances  of  the  various 
jobs  at  beginning  of  month.  The  total  expenditures  for  the  month  for  work  in  progress  (work 
done),  together  with  any  other  debits,  is  placed  in  the  next  column.  The  following  column 
provides  for  "Work  in  Progress  Distributed"  to  property  or  expense  during  the  month,  or 
any  other  credits.  The  final  column  is  the  "Balance  at  the  End  of  the  Month"  and  rep- 
resents the  work  in  progress  which  has  not  yet  been  completed  and  distributed.  This  column 
should  be  checked  by  adding  the  expenditures  to  the  balance  at  the  beginning  and  deducting 
the  work  in  progress  distributed. 

7.  Monthly  Statement  op  Permanent  Properties  and  Equipment  (Form  31) 

This  schedule  of  balances  and  totals  is  prepared  from  the  property  ledger,  and  it  should 
be  checked  in  total  to  the  controlling  account  "land,  structures,  other  improvements  and  equip- 
ment" in  the  general  ledger.  The  column  headed  "Folio"  is  for  the  page  of  each  account  in 
the  property  ledger.  "Code  Letter  or  Number"  refers  to  the  code  symbol  and  number  of  the 
property  account,  according  to  the  property  classification.  The  title  of  the  property  account 
is  entered  in  the  column  provided  for  that  purpose.  The  property  balances  at  the  beginning 
of  the  month  (cost  value)  are  entered  in  the  next  column.  The  next  column  is  for  the  "Ac- 
quisitions of  Property  and  Other  Debits  During  the  Month,"  Then  follows  a  column  for 
"Property  Disposed  of  During  the  Month  and  Other  Credits."  The  fourth  amount  column  shows 
the  "Balance  at  End  of  Month  (Cost  Value)."  The  figures  in  this  column  should  be  checked 
by  adding  the  property  additions  to  the  balance  at  the  beginning  of  the  month  and  deducting  the 
dispositions  or  other  credits. 


DESCRIPTION   AND   USE   OF    MONTHLY   REPORTS   FROM   DETAIL   LEDGERS  141 

The  final  column  of  the  form  provides  for  showing  the  "Balance  (Cost  Value)  at  the 
End  of  the  Same  Month  Last  Year. ' '  The  purpose  of  this  column  is  to  enable  the  executive  to 
compare  the  status  of  the  property  balances  this  year  with  that  of  last  year,  and  to  have  in 
mind  the  net  increase  or  decrease  in  the  city's  investment  in  permanent  properties  and  equip- 
ment in  detail  as  to  various  kinds  of  properties  and  their  several  functional  uses.  A  direct 
relation  is  maintained  by  the  experienced  administrator  between  the  property  investment 
and  the  results  produced  or  work  performed.  The  statements  of  condition  of  and  changes  in 
the  property  accounts,  expenses  and  work  performed,  are  the  most  essential  guides  in  deter- 
mining whether  or  not  adequate  results  are  being  obtained. 

8.  Monthly  Reserve  for  Repairs  Statement  (Form  32),  and 

9.  Monthly  Depreciation  Statement  (Form  33) 

These  schedules  of  balances  and  totals  are  prepared  from  the  reserve  for  repairs  and  de- 
preciation ledger,  and  should  be  checked  in  totals  to  the  controlling  accounts  "reserve  for 
repairs"  and  "reserve  for  depreciation"  in  the  general  ledger.  As  in  the  other  schedules  of  bal- 
ances columns  are  provided  for  "Folio"  and  " Code  Number. "  Then  follow  columns  for  " Title 
of  Property  Class, "  "  Cost  Valuation  of  Property  in  the  Class ' '  and  ' '  Balances  of  Reserve  at 
Beginning  of  Month. '  * 

In  the  monthly  statement  of  reserve  for  repairs  (Form  32),  the  third  money  column  is  for 
"Monthly  Addition  to  Reserve  for  Repairs,"  which  is  a  credit  column.  "Expenditures  for  Re- 
pairs," debits,  are  shown  in  the  next  column,  and  the  final  column  is  for  "Balance  of  Reserve 
for  Repairs  at  End  of  Month."  In  the  monthly  statement  of  reserve  for  depreciation  (Form 
33),  the  third  money  column  is  for  "Monthly  Depreciation,"  which  is  a  credit  column.  "Ex- 
penditures for  Replacements"  are  next  shown  as  debits,  and  the  final  column  is  for  "Balance 
of  Reserve  for  Depreciation  at  End  of  Month." 

Both  of  these  final  columns  should  be  checked  by  adding  the  credit  columns  to  the  bal- 
ances at  the  beginning  of  the  month  and  deducting  the  debits  to  get  the  balance  at  the  end  of 
the  month. 

10.  Monthly  Revenue  Statement  (Form  34) 

This  schedule  of  balances  and  totals  is  prepared  from  the  revenue  ledger,  and  should  be 
checked  in  total  to  the  controlling  account  * '  revenue ' '  in  the  general  ledger.  This  schedule 
has  columns  for  "Folio"  and  "Code  Number"  as  in  the  other  schedules.  The  "Source  of  Reve- 
nue" (or  title  of  accounts)  is  then  given.  The  next  columns  provide  for  "Balance  at  the  Begin- 
ning of  the  Month,"  "Revenue  Accrual  for  the  Month"  (credits)  and  "Abatement  of  Reve- 
nue" and  "Other  Debits."  The  final  column  shows  the  "Balance  at  End  of  Month,"  and  it 
should  be  checked  by  adding  the  revenue  accruals  for  the  month  to  the  balance  at  the  be- 
ginning and  deducting  the  abatements  of  revenue. 

11.  Monthly  Statement  of  Cash  Transactions  (Form  35) 

This  schedule  of  balances  and  totals  is  prepared  from  the  cash  ledger  and  should  be  checked 
in  total  to  the  controlling  account  "cash"  in  the  general  ledger. 

The  column  headed  "Folio"  is  for  the  page  of  each  account  in  the  cash  ledger.  "Title 
of  account"  refers  to  the  name  of  the  particular  account  or  accounts  according  to  the  classifi- 
cation in  the  cash  ledger. 

In  the  third  column  is  shown  the  receipts  of  the  month  for  which  the  report  is  prepared. 
Next  is  shown  the  similar  receipts  for  the  same  month  of  the  previous  year  for  comparative  pur- 
poses. The  fifth  column  provides  for  the  total  receipts  this  year  to  date,  and  the  sixth  column 
the  receipts  in  the  same  period  of  the  previous  year.  In  the  final  column  is  shown  the  amounts 
disbursed  to  other  oflfieers  during  the  month. 


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CHAPTER  XI 

DESCRIPTION  AND  USE  OF  SUMMARY  REPORTS  FROM  GENERAL  LEDGER 

The  summary  reports  (balance  sheets)  illustrated  in  this  chapter,  that  the  general  ledger 
of  a  department  or  bureau  makes  available,  have  to  do  with  financial  condition,  operating  re- 
sults and  condition  of  funds.  These  reports  show  the  financial  condition  of  the  general  account, 
the  capital  account  and  the  special  and  trust  account,  and  the  operating  results  of  the  general 
account.  In  addition,  they  show  the  condition  of  the  general  fund,  loan  funds  and  special 
and  trust  funds  that  have  been  appropriated  to  a  department  or  bureau. 

BALANCE  SHEETS  AND  OPERATION  ACCOUNTS 

The  balance  sheets  of  the  general  account,  capital  account  and  special  and  trust  accounts 
show  in  summary  form  the  proprietary  relations  of  a  department  or  bureau,  the  assets  in  its 
care,  the  liabilities  that  it  is  creating  as  a  result  of  its  activities,  the  reserves  it  has  set  up, 
the  deferred  debit  and  deferred  credit  balances  incident  to  accruing  of  revenue  and  expense, 
and  the  net  investment  of  the  city  intrusted  to  its  custody  or,  in  other  words,  the  excess  of 
assets   and   deferred   debits   over  liabilities,   reserves  and  deferred  credits. 

The  balance  sheets  of  the  general  fund,  loan  funds  and  special  and  trust  funds  show  the 
appropriations  of  city  councils  to  the  department  or  bureau  and  the  unencumbered  balance, 
contract   reserves   and   open  market   order  reserves. 

The  four-column  arrangement  of  the  summary  reports  provides  for  entering  in  the  first 
column  the  balance  of  each  account  at  the  close  of  the  previous  month.  These  balances  should 
be  taken  from  the  general  ledger  accounts,  but  should  be  checked  to  the  balances  in  the  fourth 
column  of  the  summary  reports  for  the  preceding  month.  In  preparing  the  debit  side  of  the 
summary  statements,  there  is  entered  in  the  second  column  the  sum  of  the  increases  (debits) 
for  the  month  in  each  account.  In  the  third  column  is  entered  the  sum  of  the  decreases 
(credits)  in  each  account.  In  the  fourth  column  is  entered  from  the  trial  balance  the  balance 
of  each  account  at  closing.  The  accuracy  of  the  work  should  be  checked  by  adding  the  first 
and  second  columns  and  deducting  the  amount  in  the  third  column,  and  the  result  thus  ob- 
tained should  prove  to  the  balance  in  the  fourth  column.  Adjustment  entries  in  any  ac- 
count should  be  eliminated  on  both  sides  of  the  account  in  stating  the  increases  and  decreases, 
so  that  the  respective  amount  of  increase  and  decrease  stated  may  represent  the  true  volume 
of  transactions  affecting  the  account  for  the  month. 

The  same  procedure  obtains  in  preparing  the  credit  side  of  the  summary  statements,  the 
only  difference  being  that  with  the  accounts  that  normally  have  credit  balances  the  increases  are 
credits,  and  the  decreases  debits. 

The  summary  operation  account  of  the  general  account  shows  the  totals  of  revenues  ac- 
crued and  expenses  incurred,  and  the  excess  of  the  one  over  the  other.  The  analysis  of  the 
"investment  of  the  city — general  account"  shows  the  changes  in  that  account  that  have  taken 
place  during  the  period  covered  by  the  statement. 

TRIAL  BALANCES 

The  monthly  trial  balances  from  the  general  ledger  are  kept  in  a  monthly  trial  balance 
book.  The  ordinary  ruling  of  a  trial  balance  book,  with  columns  for  folio  and  title  of  account 
and  debit  and  credit  columns  for  each  month,  meets  every  requirement.  It  should  contain  a 
sufficient  number  of  short  sheets  for  a  year's  trial  balances  in  order  to  avoid  rewriting  the  titles 
of  accounts  oftener  than  once  a  year.     In  addition  to  the  trial  balance  at  the  close  of  each  month, 


154  DESCBIPTION  AND  USE  OF  SUMMARY  REPORTS 

after  all  journal  entries  for  the  month  have  been  entered  and  posted,  a  trial  balance  should  be 
taken  off  as  of  the  beginning  of  the  year,  January  1,  after  opening  monthly  journal  entries  have 
been  posted  and  before  the  posting  of  any  monthly  journal  entries  for  transactions  for  the  month 
of  January.  A  trial  balance  should  also  be  taken  after  all  closing  journal  entries  have  been 
posted  at  the  close  of  the  year.    This  makes  fourteen  trial  balances  for  the  year. 

A  trial  balance  is  taken  from  the  general  ledger  by  footing  the  debits  and  the  credits  of 
each  account,  deducting  the  smaller  from  the  larger  and  entering  the  balance  thus  obtained 
on  the  trial  balance  form,  in  the  debit  column  if  the  sum  of  the  debits  exceeds  the  sum  of  the 
credits,  and  in  the  credit  column  if  the  reverse  is  the  case. 

Checks  on  Accuracy  of  the  Monthly  Trial  Balance  of  the  General  Ledger 

1.  When  the  balances  of  all  accounts  in  the  general  ledger  have  been  entered  in  the  trial 
balance  see  that  the  sum  of  the  debits  equals  the  sum  of  the  credits. 

2.  See  that  the  sum  of  the  debits  equals  the  sum  of  the  credits  for  the  general  account, 
capital  account,  special  and  trust  accounts,  general  fund,  loan  funds  and  special  and  trust 
funds. 

3.  See  that  the  totals  of  each  of  the  monthly  statements  (schedules  of  balances  and 
totals),  described  in  Chapter  X  agree  with  the  balances  of  their  respective  controlling  ac- 
counts in  the  general  ledger. 

4.  See  that  the  balance  of  account  "advances  to  capital  account — general  account,"  and 
balance  of  account  "advances  from  general  account — capital  account"  equal  one  another,  one 
being  a  debit  balance  and  the  other  a  credit  balance.  Apply  the  same  check  to  any  other  ad- 
vances between  accounts. 

5.  Check  the  balances  of  the  accounts  "vouchers  sent  to  city  controller — general  ac- 
count" and  "invoices  sent  to  department  of  supplies — general  account"  with  the  reduction  in 
the  "budget  allowance — general  fund"  for  the  month.  Apply  the  same  test  to  the  similar 
accounts  of  the  capital  account  and  loan  funds,  and  of  the  special  and  trust  accounts  and 
special  and  trust  funds. 

It  is  from  the  trial  balance  of  the  general  ledger  that  the  summary  monthly  reports  are 
prepared  showing  financial  condition,  operating  results  and  condition  of  funds.  The  trial  bal- 
ance at  the  beginning  of  the  year  after  opening  journal  entries  have  been  posted  furnishes 
the  balances  of  accounts  for  preparing  balance  sheets  as  of  January  1  for  comparison  with 
balance  sheets  and  operation  accounts  as  of  later  dates  during  the  year.  The  trial  balance  at 
the  close  of  the  year  after  all  closing  journal  entries  have  been  posted  furnishes  the  balances 
of  accounts  for  the  balance  sheets  and  operation  accounts  as  of  the  close  of  the  year. 

FORMS  FOR  SUMMARY  REPORTS 

There  follow  the  forms  for  the  summary  consolidated  balance  sheet  (Exhibit  "A"),  the 
general  account  balance  sheet,  operation  accounts  and  investment  of  the  city  account  (Ex- 
hibit "B"),  the  capital  account  balance  sheet  (Exhibit  "C"),  the  special  and  trust  account 
balance  sheet  (Exhibit  "D")  and  the  general,  loan  and  special  and  trust  funds  balance  sheets 
(Exhibit  "E"). 


Depabtment   of. 


CITY  OF  PHILADELPHIA 

BUBEAU     OF 

SUMMARY  CONSOLIDATED  BALANCE  SHEET 

Showing  Assets,  Liabilities,  Net  Investment  of  the  City,  Appbopbiations,  Resebves  and  Funds 

AS  OF 19'.. 


PROPRIETAET  ACCOUNTS 


ASSETS  AND  DEFERRED  DEBITS 

Cash  and  cash  items 

Amounts  due  to  city — accounts  receivable 

Working  assets  

Land,  structures,  other  improvements  and  equipment. 

Securities  and  other  personal  properties  in  trust 

Due  from  other  accounts 

Deferred  debits  - 


Total  assets  and  deferred  debits. 


TotalB 


General 
Account 


Exhibit  "B' 


Capital 

Account 

See 

Exhibit  "O" 


Special 

and  Trust 

Accounts 

See 

Exhibit  "D" 


LIABILITIES,  RESERVES  AND  DEFERRED  CREDITS 

Invoices  and  payrolls  payable 

— 



Due  to  other  accounts 

Other  liabilities 

Reserves        .         

! 

Deferred  credits  

Total  liabilities,  reserves  and  deferred  credits 
Net  investment  of  the  city >. 

— 







Totals  (as  above) 

— 





BALANCES  OP  APPROPRIATIONS  AND  FUNDS 

Totals 

General  Fund 

See 
Exhibit  "E" 

Loan  Funds 

See 
Exhibit  "E" 

Special  and 
Trust  Funds 

See 
Exhibit  "E 

Unexpended  balances  of  budget  allowances — total 

— 

— 

— 

Unexpended  balance  of  appropriations — safety 

.... 

— 

— 

— 

Unencumbered  balance   of  appropriations — 

safety  ^ 

Reserve  for  contracts — safety ^... 

Reserve  for  open  market  orders — safety 

— 

— 

— 

— 

Unexpended  balance  of  appropriations — supplies- 

— 

— 

— 

— 

Unencumbered  balance  of  appropriations — 

supplies  

Reserve  for  contracts — supplies ^ 

Reserve  for  open  market  orders — supplies 

— 

— 

— 

— 

EOBH  36— EXHIBIT  "£L> 


155 


Depabtment  of 
bubeau  of 


CITY  OP 

GENERAL 

BALANCE 


ASSETS 

Balance, 
19"" 

Increases 
(Debits) 

Decreases 
(Credits) 

Balance, 

19 

Cash  and  cash  items 

— 

— 

— 

Accounts  receivable 

Stores  (as  per  Schedule  No ) 

Work  in  progress  (as  per  Schedule  No ) 

Crop  of  19 



Manufactured  goods 

'Advances  to  capital  account 

fRevenues  accrued,  not  due 

fUnaccrued  expenses 



Total  assets 

— 

— 

— 

OPERATION 


Expenses  incurred  (as  per  Schedule  No )... 

Excess  of  revenues  over  expenses    > 

— 

— 



— 

Total 

— 

— 

— 

INVESTMENT 


Debits: 

Excess  of  expenses  over  revenues  (as  above). 


Balance  at ,  19....  (see  general  account 

balance  sheet  above) 


Total  debits 


NOTE: — ^The  references  to  schedules  upon  this  exhibit  are'  to  schedules  of  balances  and  totals  of  detail  ledg'crs,  the 
this  is  the  schedule  of  invoices  and  payrolls  payable,  the  schedule  for  which  is  prepared  from  the  open 
*At  the  end  of  an  accounting  period  these  accounts  will  be  closed  and  not  appear  in  the'  statement. 
fWill  not  appear  in  end  of  the  year  balance  sheets. 


FORM  37- 


156 


PHILADELPHIA 

ACCOUNT 

SHEET 


Statement  as  of 19.,.,  and. 

19...,  WITH  Inceeases  and  Decreases. 


LIABILITIES  AND  RESERVES 

Balance. 
19™ 

Increades 
(Credits) 

Decreases 
(Debits) 

Balance, 

19—. 

Invoices  and  payrolls  payable — safety  (Schedule  No. 

Invoices  payable — supplies  (as  per  Schedule  No ).... 

'Invoices  sent  to  department  of  supplies 

— 

— 

— 

'Vouchers  sent  to  city  controller ... 

Reserve  for  repairs  (as  per  Schedule  No ) 

'Advances  from  capital  account 

— 

fExpenses  accrued,  not  due 

fUnaccrued  revenues 

Investment  of  the  city 

Total  liabilities,  reserves  and  investment  of  the 
city  

— 

— 

ACCOUNTS 


Revenues  accrued  (as  per  Schedule  No ) 

Excess  of  expenses  over  revenues 

— 

— 



— 

Total 

— 

— 

— 

OP  THE  CITY 


Balance  at ,  19'. (see  general  account 

balance  sheet  above) 

— 





— 

Credits : 

Excess  of  revenues  over  expens(3S  (as  above) 

Total  credits     >                

— 

— 

totals  of  which  should  prove  to  their  respective  controlling  accc 
items  (unvouchered  invoices)  on  the'  register  of  invoices  and  pa^ 

EXHIBIT  "B" 

)unts  in  the 
rroUs. 

general  ledg 

er.    The  only 

exception  to 

157 


Dkpabtment  of 
bubeau  of 


CITY  OP 

CAPITAL 

BALANCE 
Pebmanent  Funds,  Peopebties 


ASSETS 

Balance, 

Increases 
(Debits) 

Decreases 
(Credits) 

Balance, 

Cash  and  cash  items 

— 

— 

— 

_ 

Work  in  progress  (as  per  Schedule  No ) 

Land,  structures,  other  improvements  and  equipment 
(as  per  Schedule  No ) ^ 

•Advances  to  general  account — 

— 

Total  assets 

— 

— 

— 

NOTE : — ^The  references  to  schedules  upon  this  exhibit  are  to  schedules  of  balances  and  totals  of  detail  ledgers,  the 
this  is  the  schedule  of  invoices  and  payrolls  payable,  the  schedule  for  which  is  prepared  from  the  open 
*At  the  end  of  an  accounting  period  these  accounts  will  be  closed  and  not  appear  in  the'  statement. 

form:  38— 


158 


PHILADELPHIA 

ACCOUNT 

SHEET 

AND   ImPBOVEMENTS 


Statement  as  of 19 and. 

19 .... ,  WITH  Incbeases  and  Decbeabes. 


liabilities  and  reserves 

Balance, 
19 

Increases 
(Credits) 

Decreases 
(Debits) 

Balance, 
i9l~ 

Invoices  and  payrolls  payable — safety  (as  per  Schedule 
No )  ^ 

— 

— 

— 

Invoices  payable — supplies  (as  per  Schedule  No ).... 

'Advances  from  general  account 

— 

Reserve  for  depreciation  (as  per  Sch.  No ) 

Investment  of  the  city ^ : 

— 

Total  liabilities,  reserves  and  investment  of 
the  city 

— 

— 

— 

totals  of  which  should  prove  to  their  respective  controlling  accounts  in  the  general  ledger.     The  only  exception  to 
items  (unvouchered  invoices)  on  the  register  of  invoices  and  payrolls. 

EXHIBIT  "C" 


159 


Depaetment  of 
bubeau  of 


CITY  OF 

SPECIAL  AND 

BALANCE 


ASSETS 

Balance, 
'"  19™! 

Increases 
(Debits) 

Decreases 
(Credits) 

Balance, 

19-... 

Cash  and  cash  items 

Accounts  receivable  

— 

— 

— 



Securities  and  other  personal  properties  in  trust  (as 
per  Schedule  No ) 

Land,  structures,  other  improvements  and  equipment 
in  trust  (as  per  Schedule  No ) 

'Advances  to  other  accounts 



Total  assets 

— 

— 

— 

NOTE: — The  references  to  schedules  upon  this  exhibit  are  to  schedules  of  balances  and  totals  of  detail  ledgers,  the 
*At  the  end  of  an  accounting  period,  these  accounts  will  be  closed  and  not  appear  in  the  statement. 

FORM  39— 


160 


PHILADELPHIA 

TRUST  ACCOUNTS 

SHEET 


Statement  as  of 19...,  and. 

19...,  WITH  Increases  and  Deceeases. 


LIABILITIES  AND  RESERVES 

Balance, 

Increases 
(Credits) 

Decreases 
(Debits) 

Balance. 

19- 

19-... 

Invoices  payable .       .   . 



— 

Deposits  

— 

Reserves  for  funds  held  for  specific  purposes 

Reserve  for  trust  beneficiaries 

*Advances  from  other  accounts 

Total  liabilities  and  reserves 

— 

— 

— 

totals  of  which,  should  prove  to  their  respective  controlling  accounts  of  the  general  ledger. 


EXHIBIT   "B' 


161 


Depabtment  of 
bubeau  of 


CITY  OP 

COMPARATIVE  FUND 

GENERAL 


DEBIT  BALANCES 

Balance, 

""iV.-. 

Increases 
(Debits) 

Decreases 
(Credits) 

Balance, 

i9.~r 

Budget  allowance — safety  

Budget  allowance — supplies 

Total  debits — general  fund 

— 

— 

LOAJi 


Budget  allowance — safety  ... 
Budget  allowance — supplies 


Total  debits — loan  funds. 


SPECIAL  AN! 

Biidcet  allowance                                

" 

" 

-    \ 

Total  debits     snecial  and  trust  funds         

— 

— 

NOTE : — The  references  to  schedules  upon  this  exhibit  are  to  schedules  of  balances  of  detail  ledgers,  the 

FOBM  40— 
162 


PHILADELPHIA 

BALANCE  SHEET 

FUND 


Statement    Showing    the    Provisions    Made    fob    Financing 
THE    Future    Needs    of    the    Bureau    (or    Department)    of 

,  Together  with  the  Condition  of 

Funds  and  Appropriations,  as  of 19 ... , 

AND 19. . .,  with  Increases  and 

Decreases. 


CREDIT  BALANCES 

Balance, 

iflC-IV 

Increases 
(Credits) 

Decreases 
(Debits) 

Balance, 

iV.V.T 

Unexpended  balance  of  appropriations — safety 

—                 — 

— 

Unencumbered   balance    of    appropriations — safety 

(as  per  Schedule  No ) 

Reserve  for  contracts — safety  (Schedule  No ) 

Reserve  for  open  market  orders — safety  (Sch.  No ) 

—                 — 

— 

— 

Unexpended  balance  of  appropriations— supplies 

—                 —         [ 

— 

Unencumbered  balance  of  appropriations — supplies 

(as  per  Schedule  No ) 

Reserve  for  contracts — supplies  (Schedule  No ) 

Reserve  for  open  market  orders — supplies  (Sch. No ) 

i 
i 

— 

— 

Total  credits — general  fund 

1         1       ,   

FUNDS 


Unexpended  balance  of  appropriations — safety 

Unencumbered   balance    of    appropriations — safety 

(as  per  Schedule  No ) 

Reserve  for  contracts — safety  (Schedule  No ) 

Reserve  for  open  market  orders — safety  (Sch.  No ) 

1    1    1 

1    1    1 


1    1    1 



Unexpended  balance  of  appropriations — supplies 

_               —        1         — 

— 

Unencumbered  balance  of  appropriations — supplies 

(as  per  Schedule  No ) >. 

Reserve  for  contracts — supplies  (Schedule  No ) 

Reserve  for  open  market  orders — supplies  (Sch. No ) 

':            





Total  credits — loan  funds ^ 







TRUST  FUNDS 


Unencumbered  balance  of  appropriations   (as  per| 

Schedule  No ) ; 

Reserve  for  contracts  (as  per  Schedule  No ) i 

Reserve  for  open  market  orders   (as  per  Schedule 
No )  


Total  credits — special  and  trust  funds. 


totals  of  which  should  prove  to  their  respective  controlling  accounts  of  the  general  ledger. 
EXHIBIT  "E" 

163 


CHAPTER    XII 

A  MUNICIPAL  FINANCIAL  PROGRAM— BUDGET-MAKING 

MUNICIPAL  FINANCIAL  PROGRAM 

The  authority  of  the  executive  oflScers  of  the  city  to  raise  and  spend  money  for  municipal 
purposes  is  granted  by  city  councils,  and  is  embodied  in  appropriation  acts  or  ordinances  and 
in  general  statutes  and  ordinances  with  reference  to  the  raising  of  public  money  and  the  use 
or  application  of  the  same. 

The  aggregate  of  the  authorizations  thus  granted  or  made  available  in  a  specified  year  con- 
stitutes the  municipal  financial  program  for  that  year. 

MUNICIPAL  BUDGET 

A  municipal  budget  is  a  plan  for  financing  a  municipality  during  a  definite  period,  which  is 
prepared  and  submitted  by  a  responsible  executive  to  a  representative  legislative  body  whose 
approval  and  authorization  are  necessary  before  the  plan  may  be  executed. 

To  be  of  greatest  administrative  assistance  a  municipal  budget  should  be  a  final  and  com- 
plete statement  of  the  character  described,  and  at  the  same  time  furnish  the  data  from  which  the 
citizens  will  be  enabled  to  exercise  intelligent  judgment  concerning  past  and  proposed  expendi- 
tures and  the  methods  employed  or  recommended  for  financing  them. 

PREPARATION  OF  ANNUAL  ESTIMATES 

The  expense  ledger,  the  property  ledger  and  the  stores  ledger  are  designed  to  admit  of  ready 
transfer  of  the  required  expenditure  data  to  the  budget  sheets. 

The  primary  classification  of  expenditures  as  affected  or  changed  by  the  secondary  classifica- 
tions (as  heretofore  explained  in  Chapter  IV)  is  to  be  used  in  stating  expenditures  in  the  budget 
for  comparison  with  appropriations  and  estimated  requirements  for  the  new  year.  By  stating 
expenditures  in  the  terms  of  the  accounts  to  which  they  are  finally  distributed,  the  expenditure 
statement  is  reconciled  as  near  as  possible  with  the  expense,  stores,  property  and  other  accounts 
to  which  expenditures  are  charged.  There,  however,  are  elements  in  these  accounts  that  arise 
from  transactions  other  than  expenditures,  and  for  this  reason  the  total  of  all  the  transactions  in 
expense,  stores,  property  and  other  accounts  into  which  expenditures  enter  will  not  equal  the 
total  expenditures  of  any  period.  In  order  to  show  the  relation,  respectively,  of  the  totals  of  ex- 
pense, stores  and  property  appearing  in  the  expenditures  statement  to  the  totals  of  these  accounts 
for  the  same  period,  it  is  necessary  to  prepare  a  reconciliation  statement,  which  sets  forth  the 
total  expenditures  and  the  total  of  each  kind  of  other  transactions  that  enter  each  of  these  ac- 
counts (see  Chapter  IV). 

The  appropriation  columns  of  the  budget  forms  are  arranged  to  show  the  amounts  author- 
ized annually  by  city  councils  to  meet  the  requirements  of  a  department  or  bureau  during  the 
year.  Deficiency  appropriations  to  pay  bills  of  a  prior  year  should  not  be  included  along  with 
annual  and  other  appropriations  for  the  year  in  which  granted,  but  should  be  included  with  ap- 
propriations of  the  year  in  which  the  bills  were  contracted. 

Expenditures  are  distributed  in  the  year  in  which  they  are  incurred,  and  if  the  liabilities 
are  liquidated  in  a  subsequent  year,  they  are  omitted  from  that  year's  expenditures  as  with  ap- 
propriations above. 

Annual  and  other  appropriations,  non-merging  balances,  etc.,  should  be  verified  by  compari- 
son with  the  city  controller's  annual  report  or  the  records  of  that  department  before  making  up 
the  final  budget  forms. 

The  estimated  current  requirements  for  a  year  approximate  the  estimated  current  expendi- 
tures of  that  year,  but  the  estimated  requirements  for  permanent  improvements  frequently  in- 


A   MUNICIPAL   FINANCIAL   PROGRAM — BUDGET-MAKING  165 

elude  items  that  will  not  be  spent  until  subsequent  years,  and  as  a  result  estimated  require- 
ments for  permanent  improvements  and  appropriations  of  loan  funds  differ  very  considerably 
from  expenditures  of  loan  funds  in  most  years. 

DESCRIPTION  AND  USE  OF  BUDGET  FORMS 

Nine  forms  have  been  provided  for  preparing  the  departmental  estimates  of  expenditures 
for  the  budget  as  follows : 

1.  Recapitulations — General  and  Loan  Funds. 

2.  Direct  Expense  and  Miscellaneous. 

3.  Repairs  and  Net  Stores  Balances. 

4.  Replacements  and  Property  Acquisitions. 

5.  Salary  Supporting  Schedule. 

6.  Department  of  Supplies — Recapitulation,  General  and  I/oan  Funds. 

7.  Department  of  Supplies — Direct  Cost  of  Service  and  Net  Stores. 

8.  Department  of  Supplies — Repairs,  Replacements  and  Property  Acquisitions. 

9.  Special  and  Trust  Funds. 

The  transactions  of  many  of  the  departments  are  such  that  they  will  not  use  all  of  these 
forms.  The  purpose  of  the  several  forms  is  to  set  forth  for  ready  comparison  through  the  classi- 
fications upon  them  (1)  expenditures  of  the  last  completed  year;  (2)  appropriations  of  the  cur- 
rent year;  (3)  actual  and  estimated  expenditures  of  the  current  year,  and  (4)  estimated  require- 
ments for  the  new  year;  by  (1)  organization  unit,  (2)  function  or  activity,  (3)  character  of  ex- 
penditure, (4)  object  of  expenditure,  and  (5)  funds.  Two  of  the  nine  forms  are  for  recapitula- 
tion purposes. 

Form  No.  1  is  for  the  recapitulations  of  the  department 's  direct  expenditures  in  the  follow- 
ing arrangement : 

(a)  By  object  of  expenditure, 

(b)  By  character  of  expenditure,  and 

(c)  By  function. 

Form  No.  2  is  for  direct  expense  and  miscellaneous  expenditures.  Direct  expense  in- 
cludes expenditures  for  administration,  operation,  fixed  charges  (including  interest  and  State 
tax  on  the  funded  debt)  and  other  expense.  Miscellaneous  expenditures  includes  all  expendi- 
tures for  principal  of  the  funded  debt,  payments  arising  from  the  relation  of  agent,  accounts 
receivable,  current  liabilities,  abatement  of  expense,  abatement  of  revenue  and  all  other  ex- 
penditures of  a  miscellaneous  nature  not  included  in  any  of  the  above.  This  form  does  not 
include  expenditures  relating  to  property. 

Form  No.  3  is  for  direct  departmental  expenditures  for  repairs  to  property  and  net  changes 
in  the  stores  balances.  By  net  stores  balances  is  meant  the  change  of  the  balance  of  stores  at  the 
end  of  the  year  compared  with  the  balance  of  stores  at  the  beginning  of  the  year.  Stores  in- 
cludes all  material  and  supplies  carried  in  storehouse  and  postage  and  transportation  carried  in 
quantities  and  issued  as  needed. 

Form  No.  4  relates  to  direct  departmental  expenditures  for  property  and  includes  all  ex- 
penditures for  replacements  of  worn-out  property  and  the  acquisition  of  property  other  than 
for  replacements. 

Form  No.  5  shows  the  details  of  the  expenditures  for  personal  services  for  the  whole  budget 
and  it  contains  the  supporting  items  for  salaries,  wages,  fees  and  other  compensation  for  per- 
sonal services. 


166  A   MUNICIPAL  FINANCIAL  PROGRAM — ^BUDGET-MAKING 

Form  No.  6  is  for  the  recapitulations  of  expenditures  of  a  department  through  the  depart- 
ment of  supplies. 

Form  No.  7  includes  all  expenditures  for  direct  cost  of  service,  i.  e.,  administration,  opera- 
tion, other  expense  and  other  expenditures  not  relating  to  property  made  through  the  depart- 
ment of  supplies. 

Form  No.  8  includes  all  expenditures  for  repairs  and  replacements  of  property  and  acquisi- 
tions of  property  other  than  for  replacements  through  the  department  of  supplies. 

Form  No.  9  is  used  for  all  expenditures  and  the  recapitulations  thereof  relating  to  special 
and  trust  funds. 

The  forms  for  the  annual  departmental  estimates  are  obtained  about  July  1st  from  the 
office  of  the  city  controller  and  must  be  completed  and  one  copy  in  the  hands  of  city  coun- 
cils and  one  copy  in  the  hands  of  the  city  controller  by  the  15th  of  September.  Three  copies 
of  forms  1,  2,  3,  4,  5  and  9  are  made  and  four  copies  of  forms  6  to  8,  the  extra  copy  being  for  the 
office  use  of  the  department  of  supplies.  A  separate  sheet  is  used  for  each  sub-division  and  each 
function  or  other  unit  to  which  appropriation  is  made  by  city  councils.  Departments  or  bureaus 
receiving  appropriations  through  the  department  of  supplies  make  use  of  forms  6,  7  and  8  for 
these  expenditures.  The  "supplies  estimate"  is  separately  recapitulated  on  the  proper  form 
and  sent  to  the  department  of  supplies,  which  then  recapitulates  all  of  the  supplies  estimates 
and  makes  out  the  budget  for  that  department,  sending  the  recapitulated  departmental  esti- 
mates to  the  city  controller  and  city  councils  in  the  regular  way. 

The  columnar  arrangement  of  all  budget  forms,  except  the  salary  schedule,  is  as  follows : 

Column  1.  Character  and  object  of  expenditure.  In  this  column  under  the  correct  heads 
and  sub-heads  enter  such  additional  character  and  objects  of  expense  as  are  not  shown  on  this 
form. 

Column  2.    1915  Expenditures  from  the  General  Fund. 

Column  3.     1915  Expenditures  from  Loan  Funds. 

Column  4.  Total  1915  Expenditures.  This  column  is  the  sum  of  amounts  in  column  2  and 
amounts  on  the  same  line  in  column  3.  The  expenditures  as  shown  in  columns  2,  3  and  4  are  to 
be  in  accordance  with  Schedules  18,  19  and  32  of  the  city  controller's  1915  annual  report,  and 
are  to  be  proven  to  the  reconciliation  statements  on  pages  100,  101  and  102.  The  1915  depart- 
mental expenditure  totals  will  be  found  on  page  101  in  "Totals"  column.  The  sub-division 
of  the  departmental  total  countersignments  into  General  Fund  and  Loan  Funds  will  be  found 
on  page  102.  The  sub-division  of  the  departmental  expenditures  into  those  relating  to  expenses,, 
property  acquisitions,  etc.,  will  be  found  on  page  100  of  the  same  report. 

Column  5.    1915  non-merging  balances  available  from  the  General  Fund  in  1916. 

Column  6.  1916  appropriations  from  the  General  Fund  as  authorized  by  Councils  in  the 
annual  appropriations  for  1916. 

Column  7.  Additional  1916  appropriations  subsequent  to  the  passage  of  the  1916  budget, 
including  transfers. 

Column  8.  Total  1916  appropriations  made  from  the  General  Fund.  This  column  is  the 
sum  of  amounts  in  column  5  and  amounts  on  the  same  line  in  columns  6  and  7. 

Column  9.    1915  non-merging  balances  available  from  Loan  Funds  in  1916. 

Column  10.     1916  appropriations  made  from  Loan  Funds,  including  transfers. 

Column  11.  Total  1916  appropriations  made  from  Loan  Funds.  This  column  is  the  sum 
of  amounts  in  column  9  and  amounts  on  the  same  line  in  column  10. 

Column  12.  Total  1916  appropriations  made  from  both  General  Fund  and  Loan  Funds. 
This  column  is  the  sum  of  amounts  in  column  8  and  amounts  on  the  same  line  in  column  11 


A   MUNICIPAL  FINANCIAL   PROGRAM — BUDGET-MAKING  167 

Column  13.  Actual  expenditures  from  January  1  to  hut  not  including  September  1,  1916, 
chargeaUe  to  the  General  Fund. 

Column  14.  Actual  expenditures  from  January  1  to  but  not  including  September  1,  1916, 
chargeable  to  Loan  Funds. 

Column  15.  Total  expenditures  from  January  1  to  but  not  including  September  1,  1916, 
chargeable  to  both  General  Fund  and  Loan  Funds,  including  transfers.  This  column  is  the  sum 
of  amounts  in  column  13  and  amounts  on  the  same  line  in  column  14. 

Column  16.  Estimated  expenditures  from  September  1  to  and  including  December  31, 1916, 
chargeable  to  General  Fund.  In  this  column  should  be  shown  the  total  amount  of  money  that  it 
is  estimated  will  be  expended  during  the  period  between  September  1  and  December  31,  1916, 
from  General  Fund,  and  included  amounts  already  appropriated  to  the  department,  and  any 
additional  amounts  that  will  be  needed  for  the  proper  exercise  of  its  functions. 

Column  17.  Estimated  expenditures  from  September  1  to  and  including  December  31, 
1916,  chargeable  to  Loan  Funds.  In  this  column  should  be  shown  the  total  amount  of  money 
that  it  is  estimated  will  be  expended  during  the  period  between  September  1  and  December  31, 
1916,  from  Loan  Funds,  and  included  amounts  already  appropriated  to  the  department,  and  any 
additional  amounts  that  will  be  needed  for  the  proper  exercise  of  its  functions.  No  loan  funds 
should  be  included  excepting  the  estimated  amount  of  loan  funds  to  be  actually  expended  dur- 
ing the  four  months '  period. 

Column  18.  Total  estimated  expenditures  September  1  to  and  including  December  31, 
1916,  from  General  and  Loan  Funds. 

Column  19.  Total  actual  and  estimated  expenditures  for  1916  from  General  Fund  and 
Loan  Funds.  This  column  is  the  sum  of  amounts  in  column  15  and  amounts  on  the  same  line 
in  column  18. 

Column  20.  Total  request  for  1917,  covering  appropriations  from  both  General  Fund  and 
Loan  Funds. 

Column  21.  Increase  in  1917  request  over  1916  expenditures.  This  column  is  the  result 
obtained  by  subtracting  amounts  in  column  19  from  amounts  on  the  same  line  in  column  20. 

Column  22.  Decrease  in  1917  request  under  1916  expenditures.  This  column  is  the  result 
obtained  by  subtracting  amounts  in  column  20  from  amounts  on  the  same  line  in  column  19. 

Upon  the  completion  of  these  forms,  the  following  recapitulations  are  to  be  made  by  each 
department  or  bureau: 

(a)  By  object  of  expenditure. 

(b)  By  character  of  expenditure. 

(c)  By  functions. 

Three  copies  of  each  recapitulation  are  to  be  made  out,  one  for  city  councils,  one  for  the 
controller,  and  one  for  the  department  or  bureau  making  out  the  estimate. 

Form  5.  The  salary  schedule  has  a  different  ruling  from  that  of  the  other  budget  forms 
and  consequently  requires  special  treatment.  More  than  one  function  may  be  placed  upon  each 
page  of  the  salary  schedule.  As  on  the  other  forms  the  totals  and  the  sub-totals  are  carried 
upward  with  the  grand  total  to  the  top  of  each  sheet.  It  is  very  important  to  observe  the 
proper  indention  of  the  titles  at  the  left  hand  side  of  the  salary  schedule.  The  function  total, 
which  is  placed  immediately  under  the  grand  total,  is  indented  one  space.  The  object  total  is 
shown  next  below,  indented  two  spaces.  The  list  of  positions  then  follows  in  regular  order  in- 
dented three  spaces.  In  listing  positions  of  all  incumbents  for  which  no  change  is  requested  the 
titles  are  indented  three  spaces  and  all  new  positions  and  those  for  which  change  is  requested 
are  indented  four  spaces  as  indicated  by  the  instructions  at  the  head  of  the  column. 


168  A  MUNICIPAIi  IPINANCIAL  PROGRAM — BUDGET-MAKING 

In  the  group  of  columns  under  the  heading,  "Schedule  for  1915",  enter  on  the  same  line 
with  the  title  of  position  or  group  of  positions  the  number  of  incumbents  in  that  class,  rate  of 
pay  and  the  amount  provided  according  to  the  appropriation  ordinances.  The  next  group  of 
columns  come  under  the  heading  "Existing  Schedule  1916",  and  includes  the  information  for 
the  current  year  placed  opposite  1915  for  comparative  purposes.  The  amounts  shown  in  these 
1915  and  1916  columns  will  not  necessarily  agree  with  the  amounts  appearing  on  the  other  budget 
forms  for  personal  services  because  those  forms  show  expenditures,  while  the  salary  schedule 
shows  the  amount  authorized  but  not  always  expended. 

In  the  group  of  columns  under  the  heading  "Requested  for  1917",  the  amounts  required 
are  entered  opposite  the  proper  titles.  In  the  next  four  columns  are  shown  the  increases  over 
and  decreases  under  the  current  year.  The  column  headed  "Remarks"  is  for  information  re- 
garding the  changes  in  the  salary  schedule. 

Upon  completion  of  the  salary  schedule,  the  wage  schedule  is  made  out  upon  the  same  form 
in  similar  manner.  In  case  the  appropriation  for  wages  is  in  lump  sum  and  the  number  of  in- 
cumbents not  specified,  no  attempt  should  be  made  to  estimate  the  number.  The  column  for 
number  of  incumbents  is  left  blank  and  rate  and  total  amount  filled  in  in  the  regular  way  and 
carried  to  the  functional  total. 

Fees  and  other  compensation  for  personal  services  should  be  entered  on  separate  parts  of 
salary  schedule  sheets  in  the  same  manner  as  described  above  for  salaries. 


EXPLANATION  OF  TERMS  USED  IN  THE  BUDGET 

Departments,  Bureaus,  Divisions:  The  principal  organization  units  of  government  are  gen- 
erally distinguished  as  Departments  (example:  Department  of  Health  and  Charities) ;  the  sub- 
divisions of  a  department,  as  bureaus  (example:  Bureau  of  Health)  ;  the  sub-divisions  of  a  bu- 
reau, as  divisions  (example:  Division  of  Medical  Inspection).  Further  sub-divisions  are  offi- 
ces, stations  or  plants. 

Functions:  The  activities  of  a  governmental  organization  unit  are  its  functions.  The 
functions  of  the  Bureau  of  Water,  for  example,  are  Pumping,  Filtration,  Distribution,  etc.  The 
functions  of  each  department  and  bureau  will  be  found  in  Chapter  XIV. 

Character  of  Expenditure:  Government  service  with  relation  to  production  or  non-produc- 
tion, current  expense  or  property  acquisitions,  is  termed  character  of  expenditure.  The  classifi- 
cation is  as  follows : 

Administration  Expense  is  the  cost  of  direction  and  control  (including  salaries,  etc.),  which 
is  not  directly  distributable  to  operation,  maintenance  or  property  acquisitions.  These  expenses 
only  apply  to  departments  or  offices  which  are  wholly  executive  or  administrative  in  their  func- 
tions. Such  offices  are  those  of  the  mayor,  the  directors  of  the  executive  departments  of  the 
city,  and  many  of  the  county  offices. 

Operation  Expense  is  the  ordinary  current  expense  of  the  city  government  (including 
salaries  and  wages,  services  other  than  personal,  materials,  supplies,  etc.),  incident  to  the  cost 
of  conducting  the  current  services  performed  by  the  city. 

Other  Expense  is  the  cost  incurred,  if  any,  for  expenses  of  a  miscellaneous  nature  that  are 
not  chargeable  to  any  of  the  specific  expense  headings  named  above. 

Debt  Service  is  the  cost  for  interest  and  sinking  fund  payments,  for  the  liquidation  of  funded 
debt  and  for  state  tax  on  city  loans. 

Repairs  includes  all  expenditures  for  keeping  structures,  non-structural  improvements  and 
equipment  in  good  operating  condition  throughout  the  entire  period  of  the  estimated  life  of  any 
unit  thereof.  Expenditures  for  replacing  minor  parts  that  merely  keep  property  in  repair 
during  the  estimated  life  thereof  and  do  not  lengthen  its  estimated  life  are  charged  to  Repairs. 


A   MUNICIPAL  FINANCIAL  PROGRAM — BUDGET-MAKING  169 

Replacements  includes  all  expenditures  for  replacing  or  renewing  the  whole  or  any  im- 
portant part  of  any  structure,  non-structural  improvement  or  equipment  and  which  extend  its 
usual  life  beyond  the  average  term  of  life  property  of  that  class. 

Net  Changes  in  Stores  Balances:  Only  the  net  increases  or  net  decreases  in  stores  balances 
are  to  be  shown  under  this  heading — ^net  increases  in  black  figures — ^net  decreases  in  red  figures. 
For  example,  if  at  the  beginning  of  1915  a  department  had  on  hand  in  the  storehouse  $20,000 
of  stores  and  at  the  close  of  the  same  year  had  on  hand  $15,000,  the  decrease  in  stores,  viz. : 
$5,000,  resulting  from  the  year's  operations,  would  appear  in  red  figures  in  the  general  fund 
column  and  total  column  of  the  group  coming  under  the  head  "1915  Expenditures."  Similarly 
in  the  appropriation  columns,  any  appropriation  or  portion  thereof  that  is  intended  to  increase 
the  stores  balance  should  be  shown  as  a  black  figure  under  this  caption ;  whereas  if  it  is  intended 
to  realize  upon  a  portion  of  the  stores  on  hand  at  the  beginning  of  the  year  a  red  figure  repre- 
senting such  realization  must  be  shown  in  place  of  the  black  figure.  "Stores"  includes  postage 
and  transportation  on  hand.  , 

Property  Acquisitions  (other  than  replacements)  are  the  expenditures  for  lands,  structures 
and  non-structural  improvements  to  land  and  equipment  (excluding  all  expenditures  for  prop- 
erties and  equipment  that  are  in  the  nature  of  repairs  or  replacements). 

Accounts  Receivable:  An  expenditure  for  the  benefit  of  another  and  for  which  reimburse- 
ment can  be  obtained. 

Current  Liabilities:  An  expenditure  that  liquidates  a  current  liability  incurred  in  a  previ- 
ous year. 

Abatement  of  Expense:  Those  expenditures  of  an  expense  nature  for  which  the  city  as  a 
result  of  agreements  with  others  is  reimbursed  should  be  entered  opposite  this  heading. 

Abatement  of  Revenue:  An  expenditure  arising  from  the  return  of  revenue  that  has  been 
collected  in  error  or  for  some  other  reason  is  returnable. 

Object  of  Expenditure:  The  classification  of  expenditures  by  objects  will  be  found  in  the 
object  of  expenditure  classification  issued  by  the  city  controller  and  effective  April  1,  1914. 
It  is  also  outlined  in  Chapter  IV. 

Funds:  Separate  columns  have  been  provided  on  the  various  sheets  for  general  fund  ex- 
penditures and  appropriations  and  for  loan  fund  expenditures  and  appropriations.  A  sepa- 
rate form  (page  186)  has  been  provided  for  special  and  trust  fund  expenditures  and  appro- 
priations. 


BUDGET  FORM  No.  1 


TO  BE  TYPEWRITTEN  IN  TRIP- 
LICATE   AND    TRANSMITTED 
TO     CITY     CONTROLLER    BY 
SEPTEMBER    IS.    1916 


RECAPITUUTIONS— GENERAL  AND  LOAN  FUNDS 


CITY  OF   PI 
DEPARTMENTAL    ESTIV 

RECAPITULATION 


Date  Prepared. 


Certified  Correct. 


CHARACTER   OBJECT   OF 

EXPENDITURE   AND 

FUNCTION 


RECAPITULATION  BY 
OBJECT  OF  EXPENDI- 
JUfitJJUAL— 


191S    EXPENDITURES 


1916   APPROPRiATIONS 


GENERAL    FUND 


LOAN     FUNDS, 


PERSONAL  SERVICES 

SimiCES  OTHER  lUI  PERSOUL 

MATERIALS 

SUPPLIES 

EQUIPHEIil  (REPUCEMEII'S) 

EQUimEIT  (IDDIIiaU) 

STRUCTURES  AND  KON  STRUCTURAL 


IMPROVEUCNTS  (ADDITIONAL) 

UNO' 

HXED  CHARGES 


RECAPITULATION  BY 
CHARACTER  OF  EXPENDI- 
TURE-TOTAl 


ADMINISTRATION 
OPERATION 
FIXED  CHARGES 
OTHER  EXPENSE 
REPAIRS 
REPUCEMENTS 
PROPERTY  ACQUISITIONS 
STORES  (NET) 


RECAPITULATION  BY 
FUWCTIONS-TOTAL 


FOBM  41— THE  ACTUAL  SIZE  OF  THE  BUDGET  FOBM  FOB 
170 


IILADELPHIA 

ATE    FOR    1917    BUDGET 

OF  EXPENDITURES 

Certified  Correct- 


THIS  SHEET  IS  No,^ 


-SHEETS  (  OCPT.  on  BURCAU. 

ORGANIZATION  J 
UNITS  I 

I  DIVISION 


function  (or  activity). 
Approved — 


1916  EXPENDITURES  ACTUAL  AND  ESTIMATED 


REQUESTED  FOR  1917 


IT*L 


TOTAL 
GENERAL  AND 
LOAN   FUNDS 


TO    SEPTEMBER    Is 


ESTIMATED    SEPT.    tST  TO    DEC.    3li 


TOTAL 
'  ACTUAL  AN 
ESTIMATEt 


RECAPITULATIONS— GENERAL  AND  LOAN  FUNDS— IS  I914"  X  25' 

171 


BUDGET  FORM  No.  2 

CITY 

OF  P 

TO  BE  TYPEWRITTEN  IN  TRIP- 
LICATE   AND    TRANSMITTED 
TO     CITY     CONTROLLER     BY 
SEPTEMBER    15.    1916 

DIRECT  EXPENSE  AND  MiSCELlANEQUS 

FOR  EXPENDITURES 

nATF    PPFPARFI-I                                                                                 frFBTliriFn    f:<->BRF<-T 

DEPARTI 

RELATING 

VIENTAl.    ESTIN 

TO  ADMINISTRAT 

z 
z 

CHARACTER  and  OBJCCT 

•< 

EXPENDITURE 

19 

S  EXPENDITUR 

ES 

1916  APPR 

OPRIATIONS 

CCNCRAL 
fUNO 

LOAN 
ruNDS 

TOTAL 

4 

1915  N*n.M«r«. 

Annual 
'  Avaravrlatlana 

e 

A4dltl*nal 
A»»ra»rtallana 

TOTAl 

I91S   N«N.Marg. 
Balancaa 

Appraprlatlana 



-= 

TOTAL 

DIRECT  COST  Of  SERVICE 

ifOR  AOMINIStRiriON  on  OPER*TIONJ 

3 

( 
a 

— a 

PERSONAL  SERVICES 

Salariat-F«lt  Tinw  Sar^lca 

Wavat       '       ■•        ■■ 

SalaHea-Pari  Time  Scr«ic« 

Warn        

Feat  and  Othti  Caitpenialien  far 
Special  SaoKaa 

SERVICES  OTHER  TKII  PERSOIiL 

_u 

Trantpartatipn  pi  Perjam 
TranipoHalloB  ot  Thingg 

Subtltlrnce  and  Care  pi  Animali. 
Sloraga  am  Ciraal  Vehicle) 

C«m«unlcat.OA  Sarvica 

PriAtin«  and  Blndlns 

Adrtrtiilng'and  Publcallofl  t1  Noticei 
Furnlihing  ol  Keal.  Light  Pa»af 

Special  and  HKcallanaoa.  Services 

MATERIALS 

25 
2« 
2J 
2> 
,     23 

Raw  Malartala 
HeUla  and  MeUI  Pr^vdi 
Nan-Malalllc  M.naral  Prvdacia 
Lumber  and  Waod  Prodwcta 
Woven  Fabrics  and  FIbra  PrttducU 
Palntt  and  Palnlan'  Mattrlali 
Partialhr  Adapted  Animal  Prodocti 

Soectal  and  Ultctllanaoni  Malerliii 

30 

SUPPLIES 

13 

Stalionm.  DrtfflRB.  Schiilltlc  and 
E4uC4t<0Mi  $V99<:(« 

FmI 

■KhMlct.'  Eaglnnrt'  m4 
Etoonclan'  SupXm 

Cleuliil  nd  TlKkl  tuKilM 

Wltring  Apptnl  (nd  S«»liia  Suppilgt 

rtnat  and  OUwr  Supiill«fl  for  AnImaU 

PiokMm 

E>iilotl<tt  and  Pinlactalc  Sorpltaa 

DEBT  SERVICE 

,, 

MOH-SINKING  FUND  DEBT 

42 

lalcntt 
•  Prlwlwl 

,4 

SINKING  FUND  DEBT 

ti 

tntcraal 

•PrtMlaal 

STATE  TAX  ON  LOANS 

<• 

.. 

OTHER  EXPENSE 

51 

FlfElimRfifS«IDC0IIIII!BUII0«8 

S2 
M 
54 

55 

ntiim  ni  KUIIEaEIT  uuiiies 

OS 

?» 

COITIISEICIES 

61 
•J 

THE  RELATION  Of  »GENT 

•S 

ICCOUI!!  R!CEinilE 

cgmiEiiT  uiiiiiiiES 

1 

MirEKEII!  OF  ElfEUSE 

mmm  of  revekue 

ILL  OTHER  EIPEIOIIURES 

nrl' 

•Naaa    (U1*  CMttlttliM  tf   117*.  Art.    IX.  <M     10.   f««»i4M  l« 

form:  42— the  actual  size  of  the  budget  fobm  for  direct 
.172 




— ■ 

OR 

HILADELPHIA                                                                 ^ 
lATE    FOR    1917    BUDGET 

inM  nppRATinN  ANn  Micrcii  AMPnii<:  piiRPn<\F<« 

ORGANIZATION 
UNITS 

DIVtSIO 

- 

Certified  Cor 

AP 

'""  '•'  """'" 

-n 

z 
z 

TOTAL 
GENERAL  AND 
LOAN  FUNDS 

1916    EXPENDITURES  AC 
ACTUAL    TO    SEPTEMBER    1ST                    ^ 

TUAL  AND   ESTIMATED                              

ESTIMATED    SEPT     1ST  TO    DEC      31ST 

H 

ACTUAL  AND 
ESTIMATED 

TOTAL                          OVtR    19ie 

OtCHEASE 

UNDtB  laie 

EXPENDITURES 

OTAl 

C«n*ral  FiJid 

L*«n   Funds        1 

TOTAL 

Oxaral  F.xd 

Le«n   funds 

"T    \ 

- 

, 

4 



m 

■  2 
13 

16 

?0 

21 
23 

2& 
27 

33 
34 
3) 

40 

~ 

il 

«2 

41. 

*' 

48 

il 

F 

42 

e. 

6J 

69 

10 

;; 

1  '« 

;: 

" 

1     IB 

1" 

1" 

EXPENSE  AND  MISCELLANEOUS  EXPENDITURES  IS  19V4"  X  25" 

173 


BUDGET  FORM   No.  3 

CITY 

OF   P 

TO  BE  TYPEWRITTEN   IN  TRIP- 
LICATE   AND    TRANSMITTED 
TO     CITY     CONTROLLER     BY 
SEPTEMBER    15,    1916 

REPAIRS  AND  NET  STORES                                                          departmental  estin 

FOR  EXPENDITURES  RELATING  TO  REPAIRS  TO  P 

nATF    PRFPABPD                                                                                 r.PBTIPIED     CORRFr.T 

1915   EXPENDITURES                                    | 

1916  APPROPRIATIONS 

of 
EXPENDITURE 

CCNCniL 

LO>N 
ruNDS 

TOTAL 

GENERAL   FUND                                                             | 

LOAN     FUNDS 

191B  N«ii.M*rfl. 
8 

AlKUll 

AvDr«oH*ti«N* 

Additional 
Aoprovriotiono     | 

TOTAl 

B                       1 

""bI'i";""'' 

ADOroPriotlono 

10                        1 

^ 

TOTAL 

REPAIRS 

2 

PERSONAL  SERVICES 

5 

Salarlee— Full  Time  Service 
Wagea 

Salariti -Pari  Time  Service 
Wages 

feei  and  Ott>er  Cetioeataliti  for 
Special  Se-ttcei 

10   SERVICES  Direr  mil  PESSoiuL         1                1 

12 

15 

Tr.Maortallon  gl  Pcrtom 

Trantportatlon  of  Things 

Subilileice  and  Support  of  Persons 
Subslttcnce  and  Care  ol  Animals. 
Storage  and  Care  of  Vehicles 

Communication  Sertic* 
Printing  and  Binding 
Adtertiting  and  Pubilcaiiofl  ol  Notices 
Pvmiihiag  of  Heal.  Ughl.  Pe>er 
and  Etectricit» 

MATERIALS 

21 
22 
23 
2« 

25 

21 
2B 

R).  Materials 

Nofl-Mcuilic  Mif»eral  Products 
Lumber  and  Wood  ProducU 
Wo>cn  Fabrics  and  Fibre  Products 
Paints  and  Painttrs'  Materials 
Partiallr  Adapted  Animal  Products 
Parilall)!  Adapted  Vegetable  ProdudS 

SUPPLIES 

33 

39 

SUIIonerip.  Dratting.  Sdenllfic  and 
Educational  Supplies 

Mechanics'.  Engineers',  and  Electricians' 
Supplies 

Cleanino  and  Toilet  Suppltes 

Wearing  Apparel  and  Sewing  Suppties 

Forage  and  Other  Supplies  Uh  AnimaH 

Provisions 

Eip1osi»es  and  Pjrolechmc  Supplies 

NET  CHANGES  IN 
STORES  BALANCES 

«2 

SFRVICfS  DTHFR  IHll  PFHSDHl 

50 

51 

Transportation  Ol  Persons 

Transportation  ol  Things 

Subsistence  and  Suooorl  of  Person* 

Subiiilcnce  and  Care  of  Animals. 

Storage  and  Care  ol  Vehlclts 

Communication  Senico 

PHntint  and  Binding 

Ad>erli|ing  and  Publication  ol  Nptictg 
Furnishing  ol  Heat  LIghL  Power  and 

ClectricttT 

MATFRIALS 

■ 

63 
64 

55 

SB 

59 

Raw  Materials 

Metals  and  McUl  Products 

Non-Metallic  Mineral  Products 
tumter  and  Wood  Producte 
Woven  Fabrics  and  Fibre  ProducU 

PariiallT  Adapted  VcgeUble  Products 

62 

SUPPLIES 

, 

M 

Educational  Supplies 
Fuel 
Mechanica-.  EnglMers'.  and  Electricians' 

Supvlteo 

Cleaning  and  Toilet  Suppliet 
Wearing  Apparet  and  Sewing  SupplM 
Forage  and  Other  Supolies  for  Anlatats 
Prorisiooe 

Special  and  MlecelttMoes  Suppllee 

n 

EQUIPMENT 

11 

■  2 
•  3 

Msat.  LloM.  Power,  Ventllallen.  Relrlgora- 
Produclton  and  Cwistectlen  Eguipmont 

CpfttUM  IwlwSJT'"'  '** 
UWSUM>(.  SclMtllte  »»4  RMfUUMl 
Caumaiu 

P«lica  ■•<  MillUn  Ewlpimnl 
Lt.i  t(9€k  (OltMr  thin  (of  SlauBhtor 
•rla.) 

MIKtluneovf  Eaulsntitt 

FOBM  43— THE  ACfTUAL  SIZE  OF  THE  BUDGET 


174 


""■ 

HILAUt^Lfl-llA                                                              

1ATE    FOR    1917    BUDGET 

ORGANIZATION 
UNITS 

.  OIVISIC 

FUNCTION   (OR   ACTIVITY 

fiOPERTY  AND  NET  CHANGES  IN  STORES  BALANCES 

rppTiFiFn  Cnaarrrr                                                                                                                 Ap 

— 

1 

1916 

EXPENDITURES  ACTUAL  AND  ESTIMATED 

REQUESTED  FOR  I91T 

TOTAL 
GENERAL  ANO 
LOAN   FUNDS 

ACTUAL    TO    SEPTEMBER    1«T 

ESTIMATE 

D    SEPT.    HT  TO    DEC.    31BT 

TOTAL 
ACTUAL  AND 
ESTIMATED 

TOT.^L 

INCREASE 

oven  tais 

EXPENDITURCS 

DtCRCASC 

Z 

OTAL 

Lun  r^-f 

TOTAL 

16 

^~",;-"" 

TOTAL 

UNDER    1»1«           - 
tUPCNOlTUBIS       i 

_ 

" 

' 

31 
12 
13 

34 

^j 

51 

FOBM  FOR  REPAIRS  AND  NET  STORES  IS  10l^"  X  25" 

175 


BUDGET  FORM  No.  4 

CITY 

OF   P 

TO  BE  TYPEWRITTEN  IN  TRIP- 
LICATE   AND    TRANSMITTED 
TO     CITY     CONTROLLER     BY 
SEPTEMBER   15.    1916 

REPLACEMENTS  AND  PROPERTY  ACQUIS! 

DAXr   PorDADcn 

TIONS                                                                 DEPARTMENTAL    ESTI^ 

FOR  EXPENDITURES  REUTIN6  TC 

rPRTIFIFn     r.ORRFl-T 



z 

URES                                 1 

LOAN 

ruNDS 

TOTAL 

GENERAL    FUND                                                                   | 

LOAN     FUNDS 

EXPENDITURE 

ruNO 

Bal"c«»"* 

•"'■>r''- 

A,;f?i:;^;^„. 

TOTAL 

'^'%7<°.Z"°"' 

10 

TOTAL 

1 

REPLACEMENTS 

PERSONAL  SERVICES 

S«l«rtW-f  ull  Tin  fi«r«>c« 

WM4I        "       -        •• 

bbrlM-PMlTlMSaniea 

Wa««s       -      "        " 
Fatt  an^  mtxr  CanaaatatiaA  lor 
tMUai  Sairicao 

SERVICES  OTHER  THll  PERSOIll 

Subthtence  and  Support  ol  P«rton» 

Sub.litenceandCareolAnlmats. 

Storage  and  Car*  of  V»hiclei 

Conmualcatton  Stnlct 

Printing  and  Blndlnfl ' 

AdtoriitiTf  Md  pubtieafloft  of  NoticM 

rHmiahing  ol  Heat  light.  Power 
■ad  Eiectrlcib 

Special  and  Mttctllaneoa*  Servlcei 

MATERIALS 

2E 
2> 

n 

Raw  Material! 
Mctali  and  MeUI  Product* 
Non-Uelaltic  Mineral  ProdgcU 
Lumber  and  Wood  Product* 
W»an  Fabric*  and  Fibre  Product* 
Palntf  and  Palnlara'  Material* 
Partially  Adapted  Animal  Products 
Partiall)  Adaplod  VegaUble  Product* 
Special  and  MItctllaneous  Materials 

30 

SUPPLIES 

ai 

12 

U 
34 
3t 

it 
37 

38 

39 

Educational  Supplic* 

Fuel 

Mechanlca.'  Engineer*-  and 
Electricians'  Suppli** 

Claaalng  and  ToHet  Suppli** 

Wearing  Apparel  and  Sewing  Supplle* 

Forage  and  Other  Suocrflei  lor  Animal* 

Proyl*lon* 

Special  and  Miscellaneous  Suopllti 

40 

EQUIPMENT 

n 
n 

47 

ati'on  and  Eteclri'cal  EQulpment 

Produclion  and  Construction  Equipment 
Transpofling  and  Conveiino.  Telephonic 

and  Telegraphic  Egulpment 
Furniture  and  Furnishings.  Store  and 

OHtCe  Equioment 
Property  and  Lite  Preserving  and 

CareUhtng  Egulpment 

Equipment 
Police  and  Mllllary  Equipment 
Li«  Slock  (Other  than  lor  Slaughter 

or  Zoo) 

60 

STRUCTURES  AND  N  ON -STRUCTURAL 
IMPROVEMENTS 

51 
(3 

n 

Buildlnc* 

E'ca.J!ont.  Embankmrnt*  t  Sortaclng* 

Mine*.  Ouarriet.  Borings.  Resenofr*, 

Retaining  and  R*strtt«ln|  Wall*.  Dam*. 
MUM.  Etc 

6, 

PROPERTY  ACQUISITIONS 

(OTHER  THAN  REPLACEMENTS) 

CO 

EQUIPMENT  (Additional) 

«1 
e3 

C4 

Production  and  Ccn*tr«c«on  Equipment 
Transporting  and  Conm<no.  Telephonic 

and  Telesraehk  Equlwnerl 
Furniture  and  Furnishings,  Store  and 

Office  Egulpmenl 
Property  and  Ule  Pre*eftlng  and 

Carelakino  Equioment 
Educational.  ScioMlllcand  Recreational 

Police  and  Milllary  Equipment 
LUe  SInck  (Other  than  lor  slaughter 
or  Zoo) 

Miscellaneous  Equipment 

STRUCTURES  AND  NON  STRUCTURAL 

Ji 

72 
13 
74 

75 

Building* 

CiCMaUoR*.  Embankment*  and 
IMacM** 

Ralalnlag  and  Realrahlng  WalM.  0am*. 
Ietl>**.  Et». 

LAND  AND  INTEflESTIN  UND 

■ 

:: 

Freeh  olilfe:^ 
Ung-MM  Leaaehotd* 
Easemont* 

Water  Right* 

11 

CAPITAL  OUTLATS  FOR  RIGHTS  10                     || 
DEMAND  on  ACT                                                 1 

FOBM  44— THE  ACTUAL  SIZE  OF  THE  BUDGET  FORM  FOR 
176 


■^ 

■*"■ 

3R 

HILADELPHIA                                                                 ,n,=  =r,...  „.,..._...  .                   organization     " 

lATE    FOR    1917    BUDGET                                                                                                            ""'''^        1  div.sio 

PRnPFRTY    nTHC  THAN  RCPAIRQ                                                         ..  ,.^..„.,  ,„=  .rT,>„Tv 

Certified  Cor 

AP 

HBAO   or    OIPABTMCHT                                      ^ 

, 

1 

1916  EXPENDITURES  ACTUAL  AND  ESTIMATED 

REQUESTED   FOR  1917                                                      j 

Z 

GENERAL  AND 

ACTUAL    TO    SEPTEMBER    lor 

ESTIMATED    SEPT.    1ST  TO    DEC.    3IST         | 

TOTAL 
ACTUAL  AND 
ESTIMATED 

TOTAL 

INCncASE 

OVER    19ta 

tXPCNOITUBES 

81 

DECREASE 

EXPENDITURES 

OTAU 

L..n  Fwn<i 

1« 

C«n*p«l  Fund 

Lttan    Fund* 

TOTAL 

ia            1 

r 

1 

' 

6 

10 

tl 

te 
11 

19 

1 

211 

21 
23 
26 

21 
>• 

JO 

32 

n 

37 
38 

1 

42 

43 

<t 

4e 

4» 

(2 
S3 
(4 

fl 

to 

C3 

72 
74 

n 

REPLACEMENTS  AND  PROPERTY  ACQUISITIONS  IS  19^^"  X  25" 

177 


BUDGET  FORM  No.  5 


THIS  SHEET  IS  No.. 

SUPPORTING 

OF   FUNCTION 


.SHEETS  AND  IS  THE  SCHEDULE. 
____OF   SHEET    ■>■" 


OF  DEPT..   BUREAU.   ETC.. 

AS  SHOWN  ON  OPPOSITE  RIGHT  HAND  CORNER  OF  THIS  SHEET 


Date  Prepared 


CITY    OF    PI 

SALARY   SCHEDULE   SUPPORTir 
ESTIMATES    FO 

Certified  Correct , — 


FUNCTION  OR  ACTIVITY 


SPECIFIC  OBJECT  (S«l«rie«,  W»ge«.  F»>».  Etc.) 


TITLE   OF    POSITION 


SCHEDULE  FOR  1915 


CXISTING  SCHEDULE  1916 


U$e  this  Column  for  TillM  «f 


GRAND  TOTAL 


inge«  are  requested. 


rORM  45— THE  ACTUAL  SIZE  OF  THE  BUDGET 


178 


HILADELPHIA 

^G   SHEET   FOR   DEPARTMENTAL 
R   1917    BUDGET 


OEPT.    OR    BUREAU. 
DIVISION 


.Certified  Correct- 


Approved- 


aUESTEO  FOR  1917 


COMPARISON  BETWEEN   REQUEST  FOR  1917  AND 
EXISTING  SCHEDULE  FOR  1916 


INCREASE 


DECREASE 


AMOUNT 


Pwltlfloi    pntlrtl* 


REMARKS 

lUd    <no1    trifi^rfmil)    ibfluld    be    IRVM 

■■DROPPED." 
Knilrrir  nt9  pcMltiflns    (not   tnoirfrrrd  Tmm  otbrr  irb^diilft  In   tltf 

Drpartmrat)  should  br  awkcd  "NEW/^ 
Positions    tnaitrnri    to   or    from   oII)*r   irbfdvll   iB    tttt   Dfpu1«»at 

stMuld    be    msriiFd    '■TRA.NSFLRBED^^    ud    1»I5    Itpn    nuBlwr 


FORM  FOR  SALARY  SCHEDULE  IS  Wy^"  X  2134" 


179 


BUDGET  FORM  No.   6 


TO    BE    TYPEWRITTEN    IN    OUAORU- 
PLICATE      AND     TRANSMITTED     TO 
DEPARTMENT    OF    SUPPLIES    Si 
SEPTEMBER     I.    1016 


RECAPITULATION— GENERAL  AND  LOAN  FUNDS 
DEPT.  OF  SUPPLIES 


CITY   OF    PI 
DEPARTMENTAL    ESTIIy 

RECAPITULATION 


DATE  Prepared. 


Certified  Correct. 


CHARACTER  and  OBJECT 
EXPENDITURE 


1915  EXPENDITURES 


19tS  APPROPRIATIONS 


^ERAL    FUND 


LOAN    FUNDS 


RECAPITUUTION.BY 
OBJECT  OF  EXPENDI- 
TU  RE-TOTAL 


SEBVICES  OIHES  IHU  PERSOMl 

MATERIALS 

SUPPLIES 

EQUIPMENT 


RECAPITULATION  BY 
CHARACTER  OF  EXPENDI- 
TURE-TOTAL 


ADMINISTRATION 

OPERATION 

REPAIRS 

REPUCEMENTS 

STORES  (NET) 

PROPERTY  ACQUISITIONS 


RECAPITUUTION  BY 
FUNCTION— TOTAL 


FORM  46— THE  ACTUAL  SIZE  OF  THE  BUDGET  FORM  FOR  RECAPITULATION 

180 


ILADELPHIA 

VTE   FOR   1917    BUDGET 

DF  EXPENDITURES 


THIS  SHEET  IS  No  . 


ORGANIZATION 


OEPT    OR    BUREAU. 


CERTIFIED   CORRECT_ 


1916  EXPENDITURES  ACTUAL  AND  ESTIMATED 


REQUESTED  FOR  191T 


TOTAL 
GENERAL  AND 
LOAN  FUNDS 


ACTUAL    TO    SEPTEMBER    1«T 


ESTIMATED    SEPT.    1ST  TO    DEC.    311 


TOTAL 
ACTUAL  AND 
ESTIMATED 


INCRCA8C 

OVER    lais 

EXFCNDITURCS 


DECREASE 

UNDER    19IS 

eXPCNDITURES 


OF  GENERAL  AND  LOAN  ETJNDS— DEPARTMENT  OE  SUPPLIES— IS  I914"  X  25" 

181 


BUDGET   FORM   No.   7 

CITY 

OF   PI- 

TO    DE    TrPEWRITTEN    IN    QUADRU- 
PLICATE    AND     TRANSMITTED     TO 
DEPARTMENT    OF    SUPPLIES    BY 
SEPTEMBER    1.    1916 

DIRECT  COST  OF  SERVICE  AND  NET  STORES                                              departmental  estim 
DEPT.  OF  SUPPLIES                           poR  EXPENDITURES  RELATING  TO  DIRE 

nATF    PPFPABFn                                                                                 f-.PPTItriFn     rOBBFf-T 

1 

z 

1916  EXPENDITURES                                  | 

1916    APPROPRIATIONS 

of 
EXPENDITURE 

GCNCRAL 
FUND 

r^os 

TOTAL 

GENERAL    FUND                                                              | 

LOAN    FUNDS 

» 

A»»r*prloll*na 

• 

Al^i.i.n.l            1 
A»Br«»rt.tion4 

1 

5 

AsBP«Br)atlons 

- 

„ 

TOTAL 

1 

IIRECT  COST  Of  SERVICE 

(F0«  »0«IINISTH*T:ON  On  OPCfiAriOS) 

J 

SERtlCES  OTHER  TKH  PERS0M4L 

s 

1 
> 

Tfanaportalton  of  Per»ont 

TraftaportatwiiBfThlngi 

Subiitknce  and  Support  of  Penon* 
SuhfitUnce  and  Care  of  Anlmalj. 
Storage  and  Cart  ol  Vchidea 

Communicalion  SertiM 
Priallflo  and  Binding 
JU*ertiiin«  and  PubllcWon  of  Nolfcei 
Fumithing  pf  Heat.  LlghL  Poocr  and 
Eladficil? 

Special  and  Mltceliancoui  Saraicai 

12 

MATERIALS 

IS 

1> 

51 

lta»  Kalatialt 

Metali  and  MeUI  ProducU 

Non-Mctallic  Mmeral  Products 

Woten  Fabrics  and  FIbra  Products 
Paints  and  Painters'  Materials 
Partially  Adaolcd  Animal  Products 
ParliallT  Adaplad  Veaetable  Products 
Specal  and  Miscellaneous  Halarlalt 

• 

„ 

SUPPLIES 

J7 

M 

JO 
II 
JJ 

Stalionen.  Drafling.  &c>«fltir>c  and 
Educational  Supplies 

Fwt 

Mechanics',  Engineert',  and  Electricians' 

Supplies 
Cleaning  and  Totlet  Supplies 
Wearing  Apparol  and  Sawing  Supclka 
Forage  and  Other  Suooliet  (or  Animalt 
Prottslons 

E>ploslrta  and  Purolechnlc  Supplies 
Special  and  MiKCllaneous  Supplies 

J 

NET  CHANGES  IN 
STORES  BALANCES 

n 

SERVICES  OTHER  TKAN  PERSOML 

40 
42 

Transportalion  ol  Peraont 

Tnniportaiwnol  Things 

Subsistence  and  Support  *l  Persons 
Subsistence  and  Care  ot  Animals. 
Storage  and  Cara  «( Vchtckt 

Communtcalion  Scrvtco 
PHnling  and  8(nd<n« 
Advertising  and  Publication  ot  NotlcM 
Furnishing  o(  Heal,  light.  Po«r  and 
Cteclr-c.t* 

Special  and  Miscellaneous  Ser»lces 

45 

MATERIALS 

S2 
51 

Raw  Materials 
MeUls  and  MeUl  Products 
NpnMetalliC  Mintral  Products 
Lumbar  and  Wood  Products 
Wo>en  Fabrics  and  Fibre  Productj 

ParliallT  Adapted  Animal  Pr«4uCta 
PartUIiT  Adapled  VegeUblt  Products 

65 

SUPPLIES 

50 

5! 
51 

5) 

52 

Suiionerr.  Drafting.  Scientific  and 
Educational  Supplies 

FudI 

Mechanics',  engineers',  and  Ekctrlclana' 
Supplies 

Cleaning  and  Toilet  Suppllts 

Wcsring  Apparel  and  Sewing  Supplies 

Fo'sga  and  Oihtr  Supplies  for  Animals 

Cipipsi'es  snd  Prrftschnlc  tupoHsB 
Special  and  Misceilansous  Sapptios 

65 

EQUIPMENT 

1 

•t 
C« 

74 
It 
>f 
71 
It 

n 

M 
•2 

Meal  Ughi.  Po«or.  Vaninatlon    Refrtgtn. 
lion  and  Electrical  Egulpment 

Producilen  and  Centlructlon  C^ulpmenl 
Transpontng  and  CP<M«ng.  Telephonic 
and  TaleBrmi,h.c  Eguipmert 

Proparti  and  Ulc  Prcsorrlnf  and 
CareUhing  Eaulpment 

EouipMient 

Police  and  M-ilUrr  Ewlp<n*ot 
U*o  StKk  (Otkor  than  lor  Slawghtcf 

HiKtIlanepus  CwlMteni 

FORM   47— THE   ACTUAL   SIZE    OF    THE    BUDGET    FORM    FOR    DIRECT    COS: 

182 


^^ 

TU,«<«rrT,.=  N„ 

OF 

R    E 

■~ 

"LAbti-rniM                                                                      -                                                                     organization 

ATE    FOR    1917    BUDGET                                                                                                           ""'^^        1  div.s.o 

CT  COST  OF  SERVICE  AND  NET  STORES                                   ruNCT,oN  .op  act.v.tv. 

Certified  Corrfct                                                                                                   ^Dpn^Y=^" 

1916  EXPENDITURES  ACTUAL  AND  ESTIMATED                                                                                           1 

REQUESTED  FOR  19IT 

Z 

z 

TOTAL 
GENERAL  AND 
LOAN   FUNDS 

ACTUAL    TO    SEPTEMBER    1ST 

ESTIMATED    SEPT.    1ST  TO 

DEC.     31ST 

TOTAL 

TOTAL 

INCRCASC 

OVER    t91S 

EXPtNDITORtS 

DECREASE 

)T»L 

L»n  r^ni. 

G.ncr.l  Fun 

Lean    Funds 

ACTUAL  ANC 

ESTIMATED 

J 

2 

i 

• 
9 

[0 

17 

(» 
10 
It 

It 

3S 

37 
IS 
1> 
10 

U 

)S 
>• 

>0 

•2 

S5 

5« 

5; 

Gl 

ss 

83 

OF    SERVICE    AND    NET    STORES— DEPAEMENT    OF    SUPPLIES— IS    19l^"  X  35' 

183 


BUDGET  FORM  No.  6 

CITY 

OF   PI 

TO    BE    TYPEWRITTEN    IN    QUADRU- 
PLICATE    AND     TRANSMITTED     TO 
DEPARTMENT    OF    SUPPLIES    BY 
SEPTEMBER    1.    1916 

REPAIRS,  REPLACEMENTS  AND  PROPER 
DEFT.  OF  SUPPLIE 

DATF    PRFPARpn 

TY  ACQUISITIONS 
S 

Certified  C 

DEPARTMENTAL    ESTIN 

FOR   EXPENDITURES   R 

■>i»PF<rr 

fci^ 

1916   EXPENDITURES                                    | 

19t6   APPROPRIATIONS 

z 

of 

GENERAL 

rUND 

r^os 

TOTAL 

4 

GENERAL    FUND 

LOAN    FUNDS 

z 

EXPENDITURE 

'"""•'V"*" 

ABPr«0rl>tten« 

As.raprl.tl.n. 

TOTAL 

l«IS    N.n.M.rg. 

' 

TOTAL 

REPAIRS 

(TO  PROPCRTT  AND  EQUIPMENT) 

, 

MATERIALS 

5 

< 
» 
10 

McUIS  and  HcttI  ProduCtl 
Non  Mfla'tic  Mineral  Producit 
lombff  and  WMd  Produrta 
Wown  fabriM  »nd  Flbrt  Producta 
Paints  and  Painter*'  MaleriaH 
Part-allT  Adapted  Animal  Prwtirtta 
PartiallT  Adapttd  Veactable  Producta 
SMClal  and  Ml»cellaneoo«  Malerlara 

1! 

SUPPLIES 

15 
16 

Stationen-  OraR'ng  Scientific  and 
Mechanics'.  Engineers',  and  ElectncUns' 

Cleaning  and  Toilet  SwwliM 
Wearing  Apparel  and  Se«ina  $uppl>«s 
Forage  and  Olher  Su|M)!>es  lor  Animal! 

EaplosKCS  and  Pirgicchnic  Suppliet 

11 

FQIJIPMENT 

25 

26 
27 

Heat.  Lm.M.  Poocr.  Ventllatl«n.  Refrigera- 
1.0.1  and  Eleclf.cal  Equipment 

Production  and  Construction  Equipmoni 
Tranaportinq  and  Comexng.  Telephonic 
and  TeieufaufiiC  Equipment     ■ 

Propertr  and  Lite  Preserving  and 

Carelaliing  Equikmenl 
Educaiional.  Scientific  and  Recreational 

Police  and  Military  Eaulomeftt 

REPLACEMENTS 

MATFRiAr  <; 

McUls  and  Metal  Product* 

woven  Fabrics  and  Fibre  Products 
Paints  and  Painters*  Materials 
PartJtllr  Adapted  Animal  Products 
ParliallT  Adapted  VegeUble  Products 

SUPPLIES 

51 
52 

Educational  SupBliei 
Fuel 
Mechanics.'  Engineers*  and 

Electricians'  Supplies 

Cleaning  and  ToMet  Supplies 

Wearing  Aoparei  and  Sewing  Supplies 

Forags  and  Olttsr  Supplies  tor  Animals 

Provtsiona 

Eiplosltes  and  Prrolechnlc  Supplies 

Special  snd  Miscellaneous  Suppltos 

54 

EQUIPMENT 

66 
57 
56 

50 

62 
...  S) 

Heal.  Lighl.  Power.  Ventilation.  Relrlgera- 
ation  and  Electrical  EautpmenI 

Production  and  Construction  Equipment 
Transporting  and  Con.ejing.  Telephonic 

and  Telegraphic  Equipment 
Furniture  and  Furnishings.  Store  snd 

Property  and  Life  P»tsef*lii«  and 

CarcUking  Eoutpmenl 
Educational.  Soentlllc  and  Recreational 

Equipment 

Police  and  Mllilarr  Equipment 
Live  Stock  (Other  than  lor  Slaughter 
or  Zoo) 

PROPERTY  ACQUISITIONS 

G6 

EQUIPMENT  (Additional) 

75 

» 
7« 

;« 

II 

Heal  Liotil.  Po*er.  Ventilalipn.  Relrlger. 

Production  and  Conslruction  Equipment 
TraBSPOfting  and  Comarlng.  Tctephonic 

and  Televraphtc  Equipment 
Furniture  and  Furnishings.  Store  and 

OHiCe  Equlpmenl 
Propertr  and  L'le  Preserving  snd 

Carelaking  Equloment 
Educational.  Scicnlitlc  and  Recreslional 

Equipment 

Pollcs  and  Milllan  Equipment 
U»e  Stock  (Other  than  for  slaughUr 

MtsoenaMMs  Equlpmenl 

rOBM  48— THE  ACTUAL  SIZE  OF  THE  BUDGET  EOBM  FOB,  BEPAIBS,  BEPLACEMENTS 

184 


~~ 

~~ 

■■"■ 

.OF 

HILADELPMIA 

1ATE    FOR    1917    BUDGET 

ORGANIZATION  J 
UNITS               1 

ELATING   TO   PROPERTY                                                          ..,..t,„.  ,o.  .ctvtv 

CERTIFtED    COR 

Ap 

1916  EXPENDITURES  ACTUAL  AND  ESTIMATED                                                                                          | 

REQUESTED   FOR   1917 

Z 

z 

TOTAL 

ACTUAL    TO    SEPTEMBER    1ST                     | 

ESTIMATED    SEPT.    1ST  TO    DEC.    31ST 

TOTAL 

TOTAL 
20 

EXPENDITURES 

EXPENDITURES 

°r    1 

LOAN   FUNDS 

14 

^°I." 

G>n.r>l  Fuxd 

TOTAL 

"             1 

? 

'l 

„ 

13 
15 

„ 

36 
37 

41 

M- 

■ 

cc 

Ji,. 

i 

AND    PROPEBTY    ACQUISITIONS— DEPARTMENT    OF    SUPPLIES  IS   191/4"  X  25' 

185 


BUDGET  FORM  NO.  9 


TO  BE  TYPEWRITTEN  IN  TRIP- 
LICATE AND  TRANSMITTED  TO 
CITY  CONTROLLER  BY  SEPTEM- 
BER   15.    1916. 


SPECIAL  AND  TRUST  FUNDS  CITY  OF   PHILADELPHIA         mis  is  No of       „^„ 

DFPARTMENTAL    ESTIMATE    FOR    1917    BUDGET 
FOR  EXPENDITURES  FROM  SPECIAL  AND  TRUST  FUNDS 


""'"     Umm 

FUKCTION  (OR  ACTIVITY) 


D&TE  PREPARED 


CERTIFIED  CORRECT 


CHARACTCR  AND  OBJECT 
CXPCNDtTURC 


t018   APPROPRIATIONS 


EXPCNOITURCS 


APPROPRIATIONS 


1916   EXPENDITURES 


ACtUAL 

TO 

SCPTiMBEII  I 


StPT.I-DEC.  31 


TOTAL 
ACTUAL  AND 
ESTIMATED 


REQUESTED  FOR  t917 
INCREASE 


,.  HEAD  .Of.  DEPI-, 


SUPPORTINS  INFORMAnON 
GIVING  DETAIL  AND 

REOUESTED  INCREASE 
OR  DECREASE 


FORM  49— THE  ACTUAL  SIZE  OE  THE  BUDGET  FORM  FOB  SPECIAL  AND  TRUST  FUNDS  IS  I914"  X  IS'/g 

186 


CHAPITER   XIII 

INVENTORIES  AND  TRANSFERS  OF  PROPERTY 

INVENTORIES 

An  inventory  with  cost  values  of  all  physical  property  belonging  to  the  city  and  entrusted 
to  the  care  of  departments,  bureaus  and  offices  is  to  be  prepared  by  each  as  often  as  need  be 
to  verify  the  accuracy  of  book  records  of  property  and  to  ascertain  that  all  property,  with 
which  each  department  is  charged,  is  in  its  possession. 

Inventories  of  stores  are  to  be  taken  as  of  September  30th  and  December  31st  of  each 
year  unless  otherwise  ordered ;  and  inventories  of  land,  structures,  non-structural  improvements 
and  equipment  at  such  times  as  called  for  by  the  city  controller.  No  particular  form  has  been 
designed  upon  which  to  prepare  the  stores  inventory.  Most  purposes  will  be  served  by  having 
a  list  of  articles  showing  quantities  and  values  at  cost  listed  with  their  code  numbers  according 
to  objects  of  expenditure, 

INVENTORIES  OF  PROPERTY* 

Inventories  of  property  are  to  be  taken  upon  specially  designed  forms  (see  Forms  49,  50, 
51,  52),  and  the  instructions  included  in  this  chapter  and  sent  with  the  forms  should  be  very 
closely  followed.  Each  kind  of  equipment  and  stores  should  be  listed  separately.  Where  there 
are  a  number  of  exactly  similar  articles,  state  as  *  *  flat  top  oak  desks — 48''  x  60" ' '  and  then  show 
the  number  in  the  quantity  column.  The  inventory  information  for  the  forms  should  be  made  up 
on  working  papers  as  of  the  close  of  business  of  the  date  of  taking  the  inventory.  Do  not  use 
the  printed  forms  as  working  papers,  but  make  the  inventory  up  first  on  rough  sheets  or 
analysis  paper.  Nineteen-column  yellow  analysis  paper  will  be  found  convenient  for  working 
paper.  When  entirely  completed  and  ready  to  be  forwarded-  to  the  department  of  city  con- 
troller and  not  until  it  has  received  the  final  approval  of  the  bureau  chief  and  the  department 
head  as  to  form  and  content,  copy  with  the  typewriter  upon  the  printed  forms  in  duplicate,  for- 
ward one  copy  to  the  department  of  city  controller  at  the  earliest  possible  date  and  file  remaining 
copy  for  future  reference. 

Do  not  report  anything  listed  under  "A,"  "B,"  "C"  or  "D"  of  the  Ohject  of  Expendi- 
ture Classification  for  the  City  and  County  of  Philadelphia.  If  any  personal  services,  "A"; 
services  other  than  personal,  "B";  materials,  "C";  or  supplies,  "D"  have  been  used  in  ac- 
quiring property,  classify  them  on  the  inventory  according  to  the  nature  of  the  property  that 
has  been  acquired  therewith. 

List  similar  property  together,  classified,  however,  as  to  function  or  activity  (see  explana- 
tion of  Form  49,  column  3,  below),  and  as  to  similarity  of  annual  reserve  for  depreciation  and 
annual  reserve  for  repairs.  Follow  the  same  rule  for  all  main  sub-divisions.  Except  in  depart- 
ments and  bureaus  having  very  little  property  to  report,  it  will  usually  be  found  advantageous  to 
begin  a  new  sheet  for  each  of  the  main  classes  of  the  property  code.  The  main  class  should 
be  stated  on  line  "Kind  of  Property  (land,  structures  and  other  improvements — main  class)," 
and  all  property  of  this  kind  should  be  listed  below  under  the  functions  for  which  it  is  used. 
The  sub-classes  are  the  various  items  of  property  mentioned  under  the  heading.  Where  only 
a  few  lines  of  a  sheet  are  used  by  a  main  class  put  several  main  classes  on  the  one  sheet.  Where 

*For  a  compreliensive  statement  of  what  is  included  under  property  (land,  structures,  other  im- 
provements and  equipment)  see  sections  "E",  "F"  and  "G"  of  the  Object  of  Expenditure  Classification 
for  the  City  and  County  of  Philadelphia. 


188  INVENTORIES   AND   TRANSFERS   OP   PROPERTY 

there  is  a  great  deal  of  property  falling  within  a  main  class,  as  many  sheets  as  are  necessary 
to  list  all  the  items  should  be  used.  The  sub-classes  and  the  sub-divisions  of  the  sub-classes 
as  well  as  the  specific  properties  are  to  be  shown  in  column  3. 

Each  property  should  be  listed  separately  and  where  there  have  been  additions  to  original 
buildings  or  structures,  each  of  the  several  additions  should  be  shown  on  separate  lines. 

The  main  class  should  be  placed  on  line  "Kind  of  Equipment — Main  Class"  and  all  equip- 
ment (sub-classes)  of  this  kind  should  be  listed  below  under  the  proper  functions.  Where 
only  a  few  lines  are  used  by  a  main  class  put  several  main  classes  on  one  sheet.  By  main  classes 
of  equipment  is  meant  the  classes  to  and  including  the  first  number  following  the  letter  "  E  "  of 
the  object  of  expenditure  classification,  as  "ElOOO",  "E2000",  *'E3000",  etc.  The  sub- 
classes are  the  various  items  of  equipment  mentioned  under  the  main  headings  in  class  "E" 
of"  the  property  code  and  are  represented  by  the  second,  third  and  fourth  numbers  of  the  *  *  E " 
classification. 

Reserves  for  Depreciation  and  Repairs 

Depreciation  of  property  is  the  loss  of  value  constantly  occurring  which  cannot  be  offset 
by  repairs.  It  is  only  offset  by  the  acquisition  of  new  property  or  parts  to  replace  the  worn- 
out  or  obsolescent  property. 

In  the  general  ledger  the  amount  of  depreciation  accruing  to  a  certain  period  is  charged 
to  expense  account  and  credited  to  the  "reserve  for  depreciation."  This  method  distributes 
the  depreciation  equitably  over  the  life  of  the  property.  In  order  to  distribute  equitably  in 
each  accounting  period  the  cost  of  repairs  to  property,  the  amount  of  repairs  which  accrues  to 
the  period  is  charged  to  expense  and  credited  to  an  account  called  "reserve  for  repairs."  Ex- 
penditures for  repairs  (maintenance)  are  then  charged  to  the  reserve  for  repairs  as  they  are 
made. 

Were  depreciation  and  reserve  for  repairs  ignored,  expense  account  would  be  heavily  bur- 
dened in  some  period  by  the  heavy  depreciation  of  property  and  the  expenditures  for  repairs 
and  in  other  periods  they  would  be  only  lightly  charged  with  depreciation  and  expenditures 
and  there  would  be  very  confusing  fluctuations  in  these  accounts. 

Provision  has  been  made  on  the  inventory  of  property  forms  for  showing  the  sum- 
maries of  depreciation  by  classes  of  property  where  the  rate  of  depreciation  is  the  same 
for  all  property  falling  in  a  main  class  group  and  by  sub-classes  where  the  rate  of  depreciation 
varies  with,  different  sub-classes  in  the  same  main  class.  Depreciation  is  to  be  figured  by  classes 
of  property  and  not  by  individual  pieces  of  property  and  the  property  is  to  be  grouped  in  the 
various  classes  according  to  its  rates  of  depreciation.  Similarly,  the  rates  of  repairs  will  be 
worked  out  and  shown  on  the  forms  by  main  and  sub-classes. 

As  the  obtaining  of  the  depreciation  and  repair  data  is  a  very  essential  part  of  the  work 
of  municipal  accounting,  accuracy  and  care  in  working  out  the  details  are  extremely  im- 
portant. 

For  the  procedure  in  connection  with  the  registers  and  schedules  of  depreciation  and 
reserve  for  repairs,  see  Chapter  VI,  and  for  the  detail  ledger,  Chapter  VII. 

Inventory  op  Land,  Structures  and  Other  Improvements — ^Form  50 

Form  No.  50  should  be  used  in  taking  inventory  at  cost  of  all  lands,  structures  and  other 
improvements  belonging  to  the  city. 

The  cost  of  apparatus  or  fixtures  installed  in  any  building  or  other  structure  and  attached 
thereto,  after  construction,  should  not  be  confused  in  any  way  with  the  cost  of  the  building 
or  structure,  and  should  be  listed  separately  on  the  line  below  that  containing  the  description 
of  the  building  or  structures.  These  include  street  lamps,  railroad  tracks,  memorial  tablets, 
fences,  flag  poles,  etc. 


INVENTORIES   AND    TRANSFERS   OF   PROPERTY  189 

Do  NOT  report  on  this  Form:  Movable  equipment,  such  as  office  furniture,  vehicles,  or 
any  fixtures  or  equipment  specified  to  be  placed  on  Inventory  Form  No.  51  (described  on  the 
succeeding  pages). 

The  explanation  of  the  use  of  the  columns  follows: 

Column  1.  Line  Number.  This  column  provides  a  number  for  each  line  so  that  easy  ref- 
erence may  be  had  to  the  form. 

Column  2.  Property  Code  Designation.  To  find  the  code  letter  and  number  designation  of 
any  piece  of  property  reference  should  be  had  to  the  object  of  expenditure  classification. 
Reference  should  also  be  had  to  the  schedule  of  properties  and  equipment  in  the  annual  report 
of  the  city  controller.  The  code  numbers  should  be  placed  only  on  the  lines  with  the  indi- 
vidual pieces  of  property  in  the  sub-class. 

Column  3.  Function  or  Activity  and  Property.  In  this  column  should  be  shown  the  func- 
tion for  which  the  property  reported  is  used  and  the  property  itself,  classified  in  accordance 
with  the  property  code,  should  be  listed  immediately  below.  This  arrangement  is  similar  to 
that  pursued  for  the  budget  estimate  sheets.  For  the  functions  see  Chapter  XIV.  In  listing 
the  property  under  each  function,  it  is  desirable  to  include  a  brief  description,  as  ' '  Ninth  Dist- 
rict Police  Station  (brick,  3-story),"  "Passyunk  avenue  bridge  (cantilever  steel  draw),"  and 
if  the  property  has  not  a  distinct  name  insert  some  such  designation  as  ''Fairmount  Park  (sod- 
ding)"  for  an  improvement  of  this  nature.  Care  should  be  taken  that  each  piece  of  property 
is  listed  individually  and  on  a  separate  line.  If  the  information  called  for  by  any  of  the  col- 
umns cannot  be  placed  on  the  one  line  within  the  column  the  next  one  should  be  used  also.  To 
avoid  confusion  care  should  be  taken  to  begin  the  next  entry  on  a  clear  line  and  omit  a  line  be- 
tween the  classes. 

Column  4.  Location  of  Property.  In  this  column  should  be  entered  the  ward  in  which 
the  property  is  located  and  the  street  and  house  number  of  the  property  where  possible  to  do 
so.  In  the  absence  of  a  number  enter  the  surveyors '  description  of  the  property  for  easy  iden- 
tification. 

Column  5,  Size  of  Lot.  In  this  column  should  be  shown  the  actual  size  of  the  lot  of  land 
that  comprises  each  property.  If  the  property  is  in  the  customary  rectangular  shape,  the 
breadth  and  length  should  be  sufficient,  as  25'  x  122'  6".  If  the  property  is  irregular  each  di- 
mension should  be  given.  The  records  of  the  registrar  of  city  plans  in  the  Bureau  of  Surveys, 
Rooms  510-516,  City  Hall,  should  be  the  authority  upon  all  matters  pertaining  to  the  accurate 
and  complete  description  of  real  property. 

Columns  6,  7  and  8.  Cost  of  Building  or  other  Structural  Improvement,  Cost  of  Land,  and 
Total  Cost.  Give  in  these  columns  the  cost  of  property  constructed  for  or  by  the  city  ,purchased 
by  the  city,  or  acquired  by  gift.  If  buildings  or  other  structures  or  non-structural  improve- 
ments to  the  land  have  been  built  for  or  by  the  city,  the  actual  cost  thereof,  or  the  value  if 
acquired  by  gift,  should  be  shown  in  column  6.  If  the  land  upon  which  such  buildings  or 
other  structures  have  been  erected  has  been  purchased  its  cost  should  be  shown  in  column  7, 
or,  if  the  land  has  been  acquired  by  gift,  its  present  value  should  be  shown  in  this  column. 
Where  land  with  improvements  upon  it  has  been  purchased  or  otherwise  acquired  by  the  city, 
separate  upon  an  estimated  basis  the  cost  value  of  the  land  from  the  cost  value  of  the  improve- 
ments. 

The  total  cost  of  land  and  structures  or  non-structural  improvements  (or  value  if  acquired 
by  gift)  should  be  shown  in  column  8. 

Column  9.  Date  of  Construction.  This  column  provides  for  inserting  the  year  of  construc- 
tion of  a  building  or  other  structure  or  non-structural  improvement.  If  acquired  by  purchase 
or  gift,  give  date  of  construction  if  obtainable. 


190  INVENTORIES   AND   TRANSFERS   OF   PROPERTY 

Column  10.  Number  of  years  from  Construction.  Enter  the  elapsed  life  of  the  property 
in  years  in  this  column  to  the  end  of  the  last  fiscal  year. 

Column  11.  Probable  Life  of  Structure  (or  other  improvement)  in  Years  from  Date  of 
Construction.  In  this  column  should  be  entered  the  estimated  total  life  of  the  property  in 
years.  In  making  the  entries  in  this  column  it  is  desirable  to  have  the  advice  of  the  city  en- 
gineers and  surveyors,  as  under  column  5  above. 

Column  12.  Accumulated  Estimated  Reserve  for  Depreciation.  In  this  column  should  be 
shown  the  accumulated  estimated  reserve  for  depreciation  at  end  of  the  last  fiscal  year  in  the 
cost  value  of  the  improvements.  The  information  for  this  column  is  to  be  obtained  by  taking 
the  cost  of  buildings  or  other  structural  or  non-structural  improvements,  column  6,  and  multi- 
plying by  the  number  of  years  since  construction,  as  shown  in  column  10,  and  dividing  the 
result  by  the  estimated  probable  total  life  of  the  structure,  as  shown  in  column  11.  This  gives, 
as  of  end  of  the  last  fiscal  year,  the  accumulated  estimated  reserve  for  depreciation.  For  ex- 
ample, assume  the  cost  of  improvements  (column  6)  to  be  $60,000.  Multiply  by  the  number 
of  years  since  construction  (column  10),  which  we  will  assume  to  be  five  years,  gives  $300,000. 
Divide  by  the  probable  life  of  the  structure  in  years  (column  11),  which  we  will  assume  to 
be  fifty  years,  gives  $6,000  as  the  accumulate  estimated  reserve  for  depreciation  as  of  end  of 
the  last  fiscal  year,  and  this  amount  should  be  placed  in  column  12. 

Column  13.  Memoranda.  This  column  may  be  used  by  departments  for  any  memoranda 
they  may  wish  to  make. 

Column  14.   Line  Number.     For  easy  reference. 

Columns  15  and  16.  Class  of  Property — Code  Designation — Total  Cost  Value  of  Improve- 
ments in  each  Class  on  this  sheet  (Column  6).  If  all  the  improvements  in  a  main  class  group 
have  the  same  rate  of  depreciation,  the  main  class  property  code  designation  should  be  entered 
in  column  15  and  the  total  cost  value  of  the  improvements,  as  shown  by  column  6,  should  be 
entered  in  column  16.  Where  the  specific  pieces  of  property  in  any  main  class  are  sufficiently 
numerous  to  fill,  or  nearly  fill,  a  sheet,  the  entire  sheet  should  be  devoted  to  the  listing  of  prop- 
erty belonging  to  that  main  class.  Where  only  a  few  lines  are  necessary  to  the  listing  of  all 
the  property  in  the  custody  of  any  department  or  bureau  belonging  to  any  one  main  class,  two 
or  more  main  classes  of  property  may  be  placed  on  the  same  sheet. 

Column  17.  Estimated  Yearly  Percentage  of  Depreciation.  To  obtain  this  percentage,  take 
the  age  of  the  sub-plass,  as  shown  in  column  11  (all  property  in  the  same  sub-class  should  have 
the  same  estimated  life  or,  if  the  estimated  life  varies  in  the  same  sub-class,  separate  groups 
within  the  sub-class  should  be  made  accordingly)  and  divide  into  100.  The  result  will  be  the 
yearly  percentage  of  capital  depreciation. 

Column  18.  Yearly  Increase  in  (credit  to)  Depreciation.  Multiply  the  cost  value  of  im- 
provements (column  16)  by  the  estimated  yearly  percentage  of  depreciation  (column  17)  and 
place  the  result  in  column  18. 

Columns  19  and  20.  Estimated  Yearly  Percentage  of  Repairs  and  Yearly  Reserve  Required 
for  Repairs.  Estimate  as  closely  as  possible  the  amount  required  annually  for  repairs  for  all 
the  property  in  the  sub-class  and  place  this  amount  in  column  20.  Determine  what  percentage 
of  the  cost  (column  16)  this  estimated  annual  amount  is  and  show  the  percentage  in  column 
19.  If  the  estimate  of  annual  requirements  for  repairs  is  found  by  subsequent  experience  to 
be  accurate,  the  percentage  figure  may  be  used  in  subsequent  years.  If  experience  shows  that 
the  percentage  figure  requires  adjustment,  such  changes  should  be  made  only,  however,  after 
conference  with  the  city  controller.  A  fund  of  experience  will  be  rapidly  accumulated  by 
the  various  departments  and  bureaus  on  this  subject.  The  interchange  of  these  experiences  will 
make  possible  the  rapid  development  of  highly  accurate  percentages  for  depreciation  and  re- 
serves for  repairs  for  all  of  the  many  kinds  of  buildings,  other  structures  and  non-structural 
improvements  of  the  city  and  county. 


inventories  and  transfers  of  property  191 

Inventory  of  Equipment  (Including  Live  Stock) — Form  51 

Form  No.  51  should  be  used  in  taking  inventory  at  cost  of  all  equipment  belonging  to  the 
city. 

Do  NOT  report  on  Form  No.  51 : 

Land, 

Structures  or  structural  improvements, 

Non-structural  improvements. 

Articles  which  through  use  are  consumed,  such  as  materials  or  supplies,  whether  purchased 
for  immediate  use  or  taken  into  stores  for  future  use. 

Do  NOT  report  articles  of  equipment  that  are  carried  in  the  storehouse  and  consequently 
are  not  in  use.  Any  such  equipment  is  to  be  treated  as  stores  and  not  as  equipment  until  it 
is  issued  for  use. 

The  explanation  of  the  use  of  the  columns  follows: 

Column  1.  Line  Number.  This  column  provides  a  number  for  each  line  for  the  purpose  of 
easy  reference. 

Column  2.  Property  Code  Designation  of  Article.  This  refers  to  the  code  letter  and  num- 
bers as  shown  under  "E — Equipment"  of  the  object  of  expenditure  classification.  Refer- 
ence should  also  be  had  to  the  schedule  of  properties  and  equipment  in  the  annual  report  of 
the  city  controller.  The  code  numbers  should  be  placed  only  on  the  lines  with  the  individual 
pieces  of  property  in  the  sub-class. 

Column  3.  Function  or  Activity — Equipment  (Sub-class).  In  listing  equipment  upon  the 
inventory  sheets  it  is  to  be  grouped  by  functions  according  it  its  use,  so  that  the  cost  value  of 
the  city 's  investment  in  equipment  for  the  performance  of  each  function  may  be  known.  Enter 
upon  line  1  of  each  sheet  the  function  for  which  the  equipment  to  be  listed  thereunder  has 
been  acquired.  For  the  functions  of  a  department  or  bureau  see  Chapter  XIV.  Complete 
the  list  of  equipment  applicable  to  function  No.  1  before  starting  to  list  equipment  applicable 
to  function  No.  2.  In  listing  equipment  under  each  function  it  is  desirable  to  include  a  brief 
description  in  each  case  as  "bay  horse",  ** runabout  carriage",  ''Indian  motor  cycle",  "flat  top 
steel  desks",  etc.  Care  should  be  taken  that  each  piece  of  equipment  is  listed  individually,  ex- 
cept where  there  are  two  or  more  exactly  similar  articles.  In  such  cases  the  number  of  exactly 
similar  articles  should  be  shown  in  column  4,  the  price  paid  for  each  article  in  column  5,  and 
the  total  price  paid  in  column  6. 

If  the  information  called  for  by  any  of  the  columns  cannot  be  placed  on  one  line  within 
the  column,  the  next  should  be  used  also.  To  avoid  confusion  care  should  be  taken  to  begin  the 
next  entry  on  a  clear  line,  and  omit  a  line  between  the  classes. 

Columns  4,  5  and  6.    For  explanation  see  under  column  3. 

Column  7.  Present  Condition  of  Article;  New  (N);  Good  (G);  Poor  (P).  In  this  column 
show  by  indicating  the  letter  the  present  condition  of  the  piece  of  equipment  in  accordance  with 
the  best  technical  opinion  of  the  department  or  bureau  as  to  whether  it  is  practically  new  and 
in  excellent  condition  (N) ;  in  good  condition  (G) ;  or  in  poor  condition  (P). 

Column  8.  Date  of  Purchase  or  Acquisition.  In  this  column  should  be  shown  the  year  of 
purchase  or  acquisition. 

Column  9.  Elapsed  Life  of  Article  in  Years.  In  this  column  state  the  number  of  years 
that  have  elapsed  from  purchase  or  acquisition  of  the  equipment  to  end  of  last  fiscal  year. 

Column  10.  Probable  Total  Life  of  the  Article  in  Years.  In  this  column  should  be  shown 
on  the  best  technical  advice  available  in  the  department  or  bureau  the  probable  useful  life  of 
the  equipment  in  years. 


192  INVENTORIES   AND    TRANSFERS   OF   PROPERTY 

Column  11.  Accumulated  Estimated  Reserve  for  Depreciation.  In  this  column  should  be 
shown  the  accumulated  estimated  reserve  for  depreciation  in  the  cost  value  of  the  equipment. 
The  figures  for  this  column  are  to  be  obtained  by  taking  the  total  value  of  article  or  articles  at 
cost,  as  shown  in  column  6,  and  multiplying  by  the  elapsed  life  of  the  article  in  years,  as 
shown  in  column  9,  and  dividing  the  result  by  the  estimated  probable  total  life  of  the  article, 
as  shown  in  column  10.  For  example,  assume  the  total  value  (column  6)  to  be  $6,000;  the 
elapsed  life  (column  9)  to  be  five  years;  the  probable  total  life  (column  10)  to  be  12  years; 
we  then  have  $6,000  X  5  -^  12^$2,500.  This  result  is  the  accumulated  reserve  required  for 
depreciation  as  of  the  end  of  the  last  fiscal  year,  and  should  be  placed  in  column  11. 

Column  12.  Memoranda.  This  column  may  be  used  by  departments  and  bureaus  for  any 
memoranda  they  may  wish  to  make. 

Column  13.   Line  Numher.    For  easy  reference. 

Columns  14  and  15.  Class  of  Equipment — Code  Designation — Total  Cost  value  of  equip- 
-ment  owned  in  each  class  on  this  sheet  (column  6) .  If  all  the  equipment  in  a  main  class  group 
has  the  same  rate  of  depreciation,  the  main  class  property  code  designation  should  be  entered 
in  column  14  and  the  total  cost  value  of  equipment  in  the  class,  as  shown  by  column  6,  should 
be  entered  in  column  15.  Where  the  specific  pieces  of  equipment  in  any  main  class  are  suffi- 
ciently numerous  to  fill,  or  nearly  fill,  a  sheet,  the  entire  sheet  should  be  devoted  to  the  listing 
of  equipment  belonging  to  that  main  class.  Where  only  a  few  lines  are  necessary  to  the  listing 
of  all  the  equipment  in  the  custody  of  any  department  or  bureau  belonging  to  any  one  main 
class,  two  or  more  main  classes  of  equipment  may  be  placed  on  the  same  sheet. 

Column  16.  Estimated  Yearly  Percentage  of  Depreciation.  To  obtain  this  percentage,  take 
the  probable  total  life  of  the  sub-class,  as  shown  in  column  10  (all  equipment  in  the  same  sub- 
class should  have  the  same  estimated  life,  or,  if  the  estimated  life  varies  in  the  same  sub-class, 
separate  groups  within  the  sub-class  should  be  made  accordingly)  and  divide  into  100.  The 
result  will  be  the  yearly  percentage  of  depreciation. 

Column  17.  Yearly  Increase  in  (credit  to)  Depreciation.  Multiply  the  cost  value  of  equip- 
ment (column  15),  by  the  estimated  yearly  percentage  of  depreciation  (column  16)  and  place 
result  in  column  17. 

Columns  18  and  19.  Estimated  Yearly  Percentage  of  Repairs  and  Yearly  Reserve  Required 
for  Repairs.  Estimate  as  closely  as  possible  the  amount  required  annually  for  repairs  for  all 
the  property  in  the  sub-class  and  place  this  amount  in  column  19.  Determine  what  percentage 
of  the  cost  (column  15)  this  estimated  annual  amount  is  and  show  the  percentage  in  column 
18.  If  the  estimate  of  annual  requirements  for  repairs  is  found  by  subsequent  experience  to 
be  accurate,  the  percentage  figure  may  be  used  in  subsequent  years.  If  experience  shows 
that  any  percentage  figure  requires  adjustment  such  changes  should  be  made. 

TRANSFERS  OF  PROPERTY 

In  order  that  a  strict  accountability  of  property  may  be  maintained,  two  forms  are  pre- 
scribed upon  which  is  to  be  recorded  the  transfer  of  all  property  belonging  to  the  city  from 
the  custodianship  of  the  outgoing  official  to  the  incoming  official;  one  form  is  for  recording  the 
transfer  of  equipment  (including  live  stock) ;  and  a  second  form  is  for  the  transfer  of  stores. 

Record  of  Transfer  of  Equipment  (Including  Live  Stock) — ^Form  52 

Form  No.  52  is  to  be  used  in  making  up  the  record  of  transfers  of  equipment  from  the  cus- 
tody of  one  official  to  another. 

The  record  should  be  made  up  as  of  the  close  of  business  of  the  day  previous  to  the  transfer, 


INVENTORIES  AND  TRANSFERS   OF  PROPERTY  193 

typewritten  in  triplicate,  one  copy  forwarded  to  the  department  of  city  controller,  one  copy  given 
to  the  retiring  official  and  one  copy  given  to  the  incoming  official. 

For  a  comprehensive  statement  of  what  is  included  in  equipment  see  division  "  E "  of  the 
object  of  expenditure  classification.  Class  "E"will  be  used  exclusively  in  making  up  the  record 
for  Form  No.  52. 

Follow  the  above  referred  to  classification  as  closely  as  possible  in  listing  equipment. 

Do  NOT  report  on  Form  No.  52 : 

Land, 

Structures  or  structural  improvements, 

Non-structural  improvements. 

Articles  which  through  use  are  consumed,  such  as  materials  or  supplies,  whether  purchased 
for  immediate  use  or  taken  into  stores  for  future  use. 

Do  NOT  report  articles  of  equipment  that  are  carried  in  the  storehouse  and  consequently  are 
not  in  use.  Any  such  equipment  is  to  be  treated  as  stores  and  not  as  equipment  until  it  is 
issued  for  use.    Stores  will  be  reported  on  Form  No.  52. 

The  explanation  of  the  use  of  the  columns  follows : 

Column  1.  Line  Number.  This  column  provides  a  number  for  each  line  for  the  purpose 
of  easy  reference. 

Column  2.  Property  Code  Designation  of  Article.  This  refers  to  the  code  letter  and  num- 
bers as  shown  under  "E — Equipment"  of  the  object  of  expenditure  classification,  referred  to 
above,  and  the  schedule  number,  showing  properties  acquired  in  the  annual  report  of  the  city 
controller.  The  code  numbers  should  be  placed  only  on  the  lines  with  the  individual  pieces  of 
property  in  the  sub-class. 

Column  3.  Function  or  Activity — Equipment  (Sub-class).  In  listing  equipment  upon  the 
record  sheets  it  is  to  be  grouped  by  functions  according  to  its  use,  so  that  the  cost  value  of  the 
city's  investment  in  equipment  for  the  performance  of  each  function  may  be  known.  Enter 
upon  line  1  of  each  sheet  the  function  for  which  the  equipment  to  be  listed  thereunder  has  been 
acquired.  For  the  functions  of  a  department  or  bureau  see  Chapter  XIV.  Complete  the  list 
of  equipment  applicable  to  function  No.  1  before  starting  to  list  equipment  applicable  to  func- 
tion No.  2.  In  listing  equipment  under  each  function  it  is  desirable  to  include  a  brief  descrip- 
tion in  each  case  as  "bay  horse",  "runabout  carriage",  "Indian  motor  cycle",  "flat  top  steel 
desks",  etc.  Care  should  be  taken  that  each  piece  of  equipment  is  listed  individually,  except 
where  there  are  two  or  more  exactly  similar  articles.  In  such  cases  the  number  of  exactly  sim- 
ilar articles  should  be  shown  in  column  4,  the  price  paid  for  each  article  in  column  5,  and  the 
total  price  paid  in  column  6. 

If  the  information  called  for  by  any  of  the  columns  cannot  be  placed  on  one  line  within 
the  column,  the  next  should  be  used  also.  To  avoid  confusion  care  should  be  taken  to  begin  the 
next  entry  on  a  clear  line,  and  omit  a  line  between  the  classes. 

Column  4,  5  and  6.    For  explanation  see  under  column  3. 

Column  7.  Present  Condition  of  Article;  New  (N);  Good  (G);  Poor  (P).  In  this  column 
show  by  indicating  the  letter  the  present  condition  of  the  piece  of  equipment  in  acordance  with 
the  best  technical  opinion  of  the  department  or  bureau  as  to  whether  it  is  practically  new  and 
in  excellent  condition  (N)  ;  in  good  condition  (G)  ;  or  in  poor  condition  (P). 

At  the  bottom  of  this  form,  space  is  provided  for  the  certificates  of  the  employees  prepar- 
ing and  verifying  the  record  of  transfer  of  equipment  and  of  the  retiring  and  incoming  officials. 


ifi  inventories  and  transfers  of  property 

Record  op  Transfer  of  Stores — Form  53 

Form  No.  53  is  to  be  used  in  making  up  the  record  of  transfer  of  stores  from  the  custody 
of  one  official  to  another. 

The  record  should  be  made  up  as  of  the  close  of  business  of  the  day  previous  to  the  trans- 
fer, typewritten  in  triplicate,  one  copy  forwarded  to  the  department  of  city  controller,  one  copy 
given  to  the  retiring  official  and  one  copy  given  to  the  incoming  official. 

Include  all  articles  carried  in  storehouses,  supplies,  materials,  etc.,  and  any  equipment  taken 
into  stores  for  future  delivery. 

Do  NOT  report  on  Form  No.  53 : 

Land, 

Structures  and  non-structural  improvements. 

Equipment  (not  in  store  houses). 

Do  NOT  report  anything  under  "A"  or  "B"  of  the  object  of  expenditure  classification. 
If  any  personal  services,  "A";  services  other  than  personal,  "B",  have  been  expended  in  the 
acquisition  of  stores  classify  them  according  to  the  nature  of  the  equipment  thus  acquired. 

The  explanation  of  the  use  of  the  columns  follows: 

Column  1.  Line  Number.  This  column  provides  a  number  for  each  line  for  the  purpose 
of  easy  reference. 

Column  2.  Stores  Code  Designation  of  Article.  This  refers  to  the  code  letter  and  numbers 
as  shown  under  "C"  materials,  "D"  supplies,  and  ''E"  equipment  (in  stores)  of  the  object 
of  expenditure  classification. 

Column  3.  Name  of  Article. 

Column  4.  Quantity,  Number  of  Articles,  Weight  or  Measure. 

Column  5.  Unit  Cost. 

Column  6.  Total  Value  (At  Cost). 

Column  7.  Memoranda.    This  column  may  he  used  for  checking  and  other  memoranda. 

At  the  bottom  of  this  form  space  is  provided  for  the  certificates  of  the  employees  prepar- 
ing and  verifying  the  record  of  transfer  of  stores  and  of  the  retiring  and  incoming  officials. 


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INVENTORY    FORM    No.   3 


THIS  IS   SHEET  No DF SHEETS 


CITY    OF    PHILADELPHIA 

—-'    RECORD  OF  TRANSFER  OF  EQUIPMENT 

FROM  RETIRING  TO  INCOMING  OFFICIAL  AS  OF  THE  CLOSE  OF  BUSINESS 19_ 


DEPARTMENT. 


Kind  of 

Equipment 


Equipment 
Code 

Designation. 


CERTIFICATES    OF    RECEIPT    OF    EQUIPMENT 


r  or  TH«  EOUIMIC 


FOBM  52— THE  ACTUAL  SIZE  OF  THE  FORM  FOR  TRANSFER  OF  EQUIPMENT  IS  17"  X  14" 

196 


•lOIl-SII    IMtHUCtlOM  ««0 

INVENTORY    FORM    No.   4 
TO  ..  Tv-rw.,TT,„  ,.  T»,Pu«T.  ..o  oHc  copv  «■                                                                                                                                         THIS  IS  SHEET  No or SHEETS 

:«"c"'H^"T«c"o;r.o"7Hr,r°^^""~'"              city  of  Philadelphia 
i^-r„%'^^;s^^^■;^:„^%%■;^,.T"  recoRD  OF  TRANSFER  OF  STORES 

FROM  RETIRING  TO  INCOMING  OFFICIAL  AS  OF  THF  ri.O<?F  OF  RI|c;iNF<%<;                                                                 10 

LOCATION  OF  BUILDING  AND  NUMBER  OF  ROOM  CONTAINING  ARTICLES   DESCRIBED 
_                                                                                                                                                    ON    THIS   SHEET 
DEPARTMFNT 

BU 

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Code 

DESIGN 

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CtRTintD  co««ecT 

CERTIFIED   CORRECT 

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iH«CT         APPROVED 

<..<...,»,..  <,,  .-«.o...  ..........  ..CO.O) 

l>.<N..U.<    or    .MFLO.ri    ..    WHOM    V..1...I,) 

— HC.D   O.    D1...TM1.F 

/                                                                             CERTIFICATES    OF    RECEIPT    OF    STORES                                                                                                        I 

WE  CERTIFY  THAT  WE  HAVE  VCRIFrCD  THIS  RECORD  AND  FIND  IT  TO  BE  A  TRUE  AND  CORRECT  STATE- 
MENT   OF    THE    STORES    IN    THE     CUSTOOV     OF    THE    DEPARTMENT     AND     BUREAU     NAMED     HEREON     AT 
THIS   DATE. 

Ht.MN""      '**     '*"      "'^"^     **'     "*'    "TO^l      AS 

T.T.o         APPROVED  : 

_  ,.,.«.,„..  o.  .-..c.  .,  ,-.-  v..,.,.o)                               (.,««.,„..  or  .-.^o...  ..  «».-  ...."..) 

"'"   "'    •"* 

.U                                                                                               -t.O  or  ot...T«..t 

FORM  53— THE  ACTUAL  SIZE  OF  THE  FORM  FOR  TRANSFER  OF  STORES  IS  17"  X  14" 

197 


CHAPTER    XIV 

ORGANIZATION  UNITS,  FUNCTIONS  AND  ACTIVITIES 

The  purpose  of  city  and  county  government  is  to  perform  the  functions  delegated  by  the 
constitution  and  laws  of  the  state  to  county  and  municipal  officers  in  an  effective,  efficient  and 
economical  manner.  One  of  the  best  aids  to  efficient  administration  is  a  comparative  statement 
of  expenses  incurred  so  classified  that  the  cost  of  administration  and  operation  may  be  deter- 
mined in  terms  of  objects  of  expense  for  each  function  or  activity  of  a  department  or  bureau. 
Such  information  is  also  of  great  value  to  the  appropriating  bodies  in  passing  upon  questions  of 
financial  policy. 

In  addition  to  classifying  expenses  incurred  by  function  or  activity,  it  is  desirable  to  clas- 
sify property  and  equipment  in  a  similar  manner  in  order  that  statements  of  property  owned, 
acquired  and  disposed  of  may  show  the  purpose  for  which  the  property  was  acquired.  It  thus 
becomes  possible  for  the  legislative  body  and  for  administrative  officials  to  know  the  capital 
investment  of  the  city  and  county  for  performing  each  of  its  functions.  They  are  then  in  a 
position  to  consider  most  intelligently  those  portions  of  budgetary  requests  that  have  to  do  with 
estimates  for  additional  property  and  equipment  for  the  performance  of  a  particular  function 
as  well  as  estimates  for  repairs  and  replacements  of  city  property.  The  organization  units  and 
functions  of  the  city  and  county  of  Philadelphia  follow: 

ORGANIZATION  UNITS,  FUNCTIONS  AND  ACTIVITIES  OF  THE  CITY  AND  COUNTY 

OF  PHILADELPHIA  ' 

01.  Clerks  op  Councils 

1.    Legislative  enactments. 

02.  Department  of  Mayor 

021.  Executive  office  of  Mayor. 

1.  Executive. 

2.  General  welfare  cooperation. 

022.  Free  library. 

1.    Providing  reading  matter  for  the  public. 

023.  Commercial  museums. 

1.    Providing   commercial  exhibits  for  the  public. 

03.  Department  op  City  Controller 

1.  Executive. 

2.  Accounting  and  reporting. 

3.  Auditing  receipts. 

4.  Auditing  expenditures. 

5.  Administering  municipal  pension  fund. 

04.  Department  op  City  Treasurer 

1.  Receipt,  custody  and  disbursement  of  public  funds. 

2.  Debt  service. 

3.  Payment  of  mandamuses. 

4.  Parkways. 

5.  Pensions. 


05.    Board  of  Revision  of  Taxes 

1.    Assessment  of  real  and  personaJ  property. 


(Continued) 


organization  units,  functions  and  activities.  199 

06.  Department  op  Receiver  of  Taxes 

1.  Executive. 

2.  Collection  of  real  estate  taxes  for  current  year. 

3.  Collection  of  personal  taxes  and  miscellaneous  items. 

4.  Collection  of  delinquent  taxes. 

5.  Collection  of  water  rents. 

6.  Issuing  certificates  of  tax  and  water  searches. 

7.  Branch  office  collection  of  city  taxes  and  water  rents. 

07.  Department  of  Law 

1.    Legal  advice  and  representation. 

08.  Department  of  Supplies 

1.    Purchase  of  supplies,  materials  and  equipment  for  city  departments. 

09.  Civil  Service  Commission 

1.  Executive. 

2.  Classification   and  examination  of  applicants  for  municipal  employment. 

3.  Certification  and  recording  of  eligibles  for  municipal  employment. 

10.  Department  op  City  Commissioners 

1.  Executive. 

2.  Assessment  and  registration  of  voters. 

3.  Holding  primary  elections. 

4.  Holding  general  and  special  elections. 

5.  Administrative  work  of  Municipal  Court. 

6.  Administrative  work  of  Magistrates'  Court. 

7.  Administrative  work  of  State  and  county  courts. 

8.  Assessment  of  land  damages. 

9.  Inspection  of  weights  and  measures. 

10.  Detention  of  juvenile  offenders. 

11.  Care  of  dependent,  defective  and  delinquent  persons  in  various  institutions. 

12.  Support  of  military  and  other  organizations. 

11.  Clerk  of  the  Courts 

1.  Administrative  work  of  Court  of  Oyer  and  Terminer  and  Quarter  Sessions. 

2.  Administrative  work  of  Municipal  Court. 

12.  Prothonotary 

1.  Administrative  work  of  Courts  of  Common  Pleas. 

2.  Administrative  work  of  Municipal  Court. 

13.  Department  op  Coroner 

1.  Investigation  of  the  cause  of  sudden,  accidental  and  suspicious  deaths. 

2.  Operation  and  maintenance  of  Morgue. 

14.  Department  of  Recorder  op  Deeds 

1.  Recording  of  deeds  and  mortgages. 

2.  Copying  old  records. 

15.  Department  of  Register  of  Wills 

1.  Recording  and  custody  of  wills. 

2.  Administrative  work  of  Orphans'  Court. 

16.  Department  of  District  Attorney 

1.    Prosecution  of  criminal  offenders. 

17.  Department  of  Sheriff 

1.  Administrative  work  of  Courts  of  Common  Pleas. 

2.  Administrative  work  of  Municipal  Court. 

(Continued) 


200.  organization  units,  functions  and  activities. 

20.  Department  op  Public  Safety  (Director's  Office) 

1.  Executive. 

2.  Regulation  and  licensing  of  employment  agencies. 

21.  Bureau  of  Police 

1.  Executive. 

2.  Care  of  buildings,  grounds  and  equipment. 

3.  Safeguarding  life  and  property. 

4.  Pursuit  of  criminals  and  locating  missing  persons  and  property. 

5.  Fire  prevention. 

22.  Bureau  of  Fire 

1.  Executive. 

2.  Fire  protection. 

3.  Care  of  structures  and  equipment  used  for  fire  protection. 

23.  Bureau  op  Steam  Engine  and  Boiler  Inspection 

1.  Inspection  of  engines  and  boilers. 

2.  Abatement  of  smoke  nuisance. 

24.  Bureau  of  Building  Inspection 

1.  Executive. 

2.  Examination  and  approval  of  plans  for  buildings  within  city. 

3.  Inspection  of  buildings. 

25.  Bureau  of  Elevator  Inspection 

1.  Executive. 

2.  Inspection  and  control  of  elevator  service. 

27.  Bureau  of  Correction 

1.  Executive. 

2.  Accounting  and  reporting. 

3.  Detention  of  petty  offenders. 

28.  Electrical  Bureau 

1.  Executive. 

2.  Elevator  service,  City  Hall. 

3.  Fire  alarm  and  telephone  service. 

4.  Heat,  light  and  power  service. 

5.  Electrical  illumination  of  public  buildings  and  streets. 

6.  Installation  and  care  of  telephonic,  telegraphic  and  electric  signal  instruments. 

7.  Construction  and  care  of  municipal  overhead  electric  lines. 

8.  Construction  and  care  of  municipal  underground  electric  lines. 

30.  Department  op  Public  Health  and  Charities  (Director's  Office) 

1.    Executive. 

31.  Bureau  op  Health 

1.  Executive. 

2.  Medical  inspection. 

3.  Child  welfare  work — child  hygiene. 

4.  Bacteriological  and  chemical  analysis. 

5.  Collection,  tabulation  and  reporting  vital  statistics. 

6.  Housing  and  sanitation. 

7.  Food  inspection. 

8.  Isolation,  care  and  treatment  of  contagious  disease  cases, 

(Continued) 


organization  units,  functions  and  activities.  201 

32.    Bureau  of  Charities 

1.  Executive. 

2.  Care  of  buildings  and  grounds. 

3.  Transportation  service. 

4.  Production  of  foodstuffs. 

5.  Manufacturing. 

6.  Welfare  work. 

7.  Care  of  indigent. 

8.  Care  of  sick. 

9.  Care  of  insane. 

40.  Department  of  Public  Works  (Director's  Office) 

1.  Executive. 

2.  Comprehensive  plans  for  city's  developmant. 

41.  Bureau  of  Surveys 

1.  Executive. 

2.  Recording  and  plotting. 

3.  Engineering  and  surveying. 

4.  City  planning. 

5.  Construction  of  sewers  and  inlets. 

6.  Construction  of  bridges. 

7.  Testing  materials. 

8.  Sewage  disposal. 

9.  Abolition  of  grade  crossings. 

42.  Bureau  of  Highways 

1.  Executive. 

2.  -Accounting  and  reporting. 

3.  Issuing  permits  and  licenses. 

4.  Inspection  of  construction,  maintenance  and  care  of  streets. 

5.  Supervision  of  construction,  maintenance  and  care  of  streets. 

6.  Construction  and  maintenance  of  streets. 

7.  Care  of  streets  and  removal  of  all  classes  of  waste. 

8.  Supervision  of  care  and  maintenance  of  bridges  and  sewers. 

9.  Opening  and  closing  bridges. 

10.  Maintenance  of  bridges. 

11.  Maintenance  of  sewers. 

12.  Construction  and   maintenance  of  meadow  banks  and  water  courses. 

13.  Recording,  etc.,  of  underground  structures. 

14.  Elimination  of  mosquitoes. 

43.  Bureau  of  Water 

1.  Executive. 

2.  Accounting  and  reporting. 

3.  Engineering  and  construction. 

4.  Repairs. 

5.  Pumping. 

6.  Filtration. 

7.  Distribution. 

8.  Meter  installation. 

9.  Collection  of  revenue. 

(Continued) 


202  organization  units,  functions  and  activities. 

44.  Bureau  op  Lighting 

1.    Furnishing  street  lights  and  inspection  of  lighting. 

45.  Bureau  of  Gas 

1.    Inspection  of  gas  and  gas  meters. 

46.  Bureau  of  City  Property 

1.  Executive  and  accounting. 

2.  Planning  and  construction. 

3.  Care  of  city  buildings. 

4.  Care  of  Independence   Hall. 

5.  Supervision   of   miscellaneous   real  estate. 

50-51.   Department  of  County  Prisons 

50.  Detention  and  isolation  of  criminals — Reed  street  prison. 

51.  Detention  and  isolation  of  criminals — Convict  prison,  Holmesburg. 

64.  Art  Jury 

1.    Passing  upon  works  of  art,  structures,  etc. 

70.    Commissioners  of  Fairmount  Park 

1.  Care  of  parks  and  squares. 

2.  Care  of  trees  on  city  streets. 

72.   Board  op  Recreation 

1.  Executive. 

2.  Operation  of  playgrounds. 

3.  Operation  of  bath  houses. 

4.  Operation  of  evening  recreation  centers. 

80.   Department  of  Wharves,  Docks  and  Ferries 

1.  Executive. 

2.  Care  and  construction  of  wharves,  piers  and  bulkheads. 

3.  Inspection  and  patrol  of  the  Delaware  river  front. 

4.  Dredging  and  keeping  harbor  channel  open. 

85.   Department  op  City  Transit 

1.  Executive. 

2.  Accounting  and  reporting. 

3.  Extension  of  transit  facilities. 

90.    Commissioners  of  Sinking  Fund 

1.  Administering  funds  for  redemption  of  city  loans  and  guarding  bondholders' 

interests. 

2,  Administering  fire  insurance  fund. 

(Concluded) 

The  above  list  represents  the  main  functions  of  the  several  departments  and  offices  of  the 
city  and  county  of  Philadelphia  as  designated  by  acts  of  assembly  and  provided  for  by  councils, 
but  which  will  expand  as  new  activities  are  imposed  with  the  natural  growth  of  the  city. 

These  main  functions  form  the  basis  for  expense  classification  and  may  be  analyzed  for 
cost  keeping  in  such  detail  as  may  be  required  for  administrative  purposes. 

Following  is  presented  an  outline  of  the  activities,  together  with  symbol  letters  for  the 
same  for  the  bureau  of  correction  of  the  department  of  public  safety,  as  an  illustration  of  the 
classification  of  expenses  to  be  used  by  the  various  departments  and  bureaus  in  connection  with 
the  expense  ledger : 


ORGANIZATION  UNITS,  FUNCTIONS  AND  ACTIVITIES.  203 

DETAIL  EXPLANATION  OF  FUNCTIONAL  CLASSIFICATION 
Department  op  Public  Safety — Bureau  of  Correction 
Detention  of  Petty  Offenders  (General  Function) 

Symbol. 
G  General  Service. 

GC  Executive    (C — Administrative  control). 

Includes  expenses  of  superintendent's  and   warden's  offices  and  apart- 
ments. 
GA  Accounts  and  records. 

Includes  expenses  of  bookeeping  and  statistical  work. 
GB  Care  of  buildings  and  grounds. 

Includes  expenses  of  carpenter,  painter,  stonemason,  plumber  and  tin- 
smith. 
GH  Heat  and  power  plant. 

Includes  expenses  of  engineer  and  fireman. 
GS  Store  department. 

Includes  expenses  of  storekeeper. 
GT  General  stables  (T — Transportation). 

Includes  expenses  of  house  stables. 
P  Care  and  Support  of  Prisoners 

PG  Guarding  and  housing  prisoners. 

Includes  expenses  of  captain,  lieutenant,  guards,  matrons,  moral  instruc- 
tor, organist  and  bed  and  bedding. 
PM  Medical  care  of  prisoners. 

Includes  expenses  of  physician,  nurses  and  apothecary. 
PF  Feeding  prisoners. 

Includes  expenses  of  kitchen  and  bakery. 
PK  Clothing  prisoners. 

Includes  expenses  of  finished  articles  (clothing  and  shoes  and  repairs). 
PT  Transportation  of  prisoners. 

Includes  expenses  of  travel  of  officers  and  guards  and  moving  prisoners. 
PJ  Janitorial  service. 

Includes  expenses  of  labor  and  supplies  used  in  cleaning. 
M  Manufacturing  and  Other  Production 

]\IW  Manufacturing  gas  and  by-products. 

Includes  cost  and  expenses  of  manufacturing  of  gas  and  by-products. 
MK  Manufacturing  clothing  and  shoes. 

Includes  cost  and  expenses  of  manufacturing  clothing  and  shoes. 
MT  Manufacturing  tinware. 

Includes  cost  and  expenses  of  labor  and  material  in  manufacturing  tin- 
ware. 
MS  Quarrying  stone  and  gravel. 

Includes  cost  and  expenses  of  operating  quarry  and  gravel  pit. 
ML  Laundering. 

Includes  cost  and  expenses  of  operating  laundry. 
MB  Blacksmithing. 

Includes  cost  and  expenses  of  blacksmithing. 


CHAPTER  XV 

RATES  OF  DEPRECIATION 

In  this  chapter  are  given  the  percentages  of  annual  depreciation  hy  kinds  of  property 
grouped  in  accordance  with  the  object  of  expenditure  classification.  These  percentages  of  the 
cost  value  of  the  property  will  furnish  the  annual  amount  that  is  charged  to  maintenance  expense 
and  credited  to  the  reserve  for  depreciation.  For  the  detail  procedure  in  connection  with  the 
register  and  schedule  of  reserves  for  depreciation  see  Chapter  VI,  the  depreciation  detail 
ledger,  Chapter  VII,  and  the  journal  entries  for  depreciation,  Chapter  VIII. 

The  estimated  life  of  the  property  owned  by  the  City  was  determined  in  most  cases  by  the 
various  departments  and  bureaus,  and  reported  to  the  city  controller  as  a  part  of  the  last  general 
inventory.  The  data  thus  made  available  is  the  consensus  of  opinion  of  the  engineering  and  tech- 
nical staffs  in  the  City's  employ,  which  were  engaged  in  the  preparation  of  the  inventory. 

The  figures  for  the  estimated  life  of  the  various  kinds  of  property  and  the  resulting  annual 
percentage  of  depreciation  were  audited  by  comparison  with  such  sources  of  information  on  the 
subject  as  were  available.  There  is,  however,  a  decided  lack  of  published  statements  giving  specif- 
ically the  estimated  life  or  the  estimated  depreciation  for  various  kinds  of  property,  and  the  ex- 
perience that  will  be  accumulated  in  the  future  as  a  result  of  a  more  general  keeping  of  property 
accounts  will  go  far  to  offset  the  present  lack  of  information  on  the  subject. 


E  1000     Heat,    Light,    Power,    Ventilation,    Kefrigera- 

TioN,  and  Electrical  Equipment  (Other  Than  Tele-  annual 

PHONIC  AND  Telegraphic)  rate  of 

DEPRECIATION 

E  1100  Hot  air  and  steam  producing  apparatus:                                                      per  cent. 

1110  Hot  air  furnaces 5 

1120  Gas  heaters 10 

1130  Forges   10 

1140  Steam  boilers  and  generators 5 

1150  Incinerators  5 

1160  Stoves  for  heating  only  (for  cook  stoves  see  E  2o5) 10 

1170  Electrical  stoves  and  heaters 10 

1200  Lighting  equipment: 

1210  Interior  lighting  fixtures   5 

1220  Exterior  lighting  fixtures  (attached  to  buildings,  etc.) 5 

1230  Search   lights    5 

1240  Incandescent  lamps  and  arc  lights 33  1/3 

1250  Portable  lights  10 

1260  Igniting  devices   

1300  Refrigerating  equipment: 

1310  Freezing  equipment  4 

1320  Equipment  for  cooling  other  than  freezing — 

1321  Eefrigerators    10 

1322  Ice  boxes   10 

1400  Steam  and  other  elastic  fluid  engines: 

1410  Steam  engines  5 

1420  Internal  combustion  engines 10 

1430  Gasoline  engines 10 

1500  Electrical  generators  and  motors: 

1510  Dynamos  and  motors  • 5 

1520  Dry  and  storage  batteries 10 

1530  Fans    10 

(Continued) 


RATES  OF  DEPRECIATION 


205 


ANNUAL 
BATE    OF 

E  1000     Heat  Light,  Power,  Etc.,  Equipment — Continued         depreciation 

FEB    CENT. 

E  1600     Ventilating  equipment 10 

1700  Power,  heat  and  cold  transmitting  equipment: 

1710        Pipes,  valves,  dampers,  etc 4 

1720        Radiators    4 

1730        Shafting,  belting,  pulleys,  gearing,  etc 4 

1740         Wiring 5 

1750  Switchboards,  panel  board,  and  other  electrical  control  apparatus  8  1/3 

1800  Pumping  and  air-compressing  equipment: 

1810        Bellows  and  other  hand  or  foot  blowers 10 

1820        Mechanical  blowers   10 

1830        Auxiliary  pumps  for  water  and  other  liquids 4 

1840        Air  compressing   pumps 4 

1900  Miscellaneous  heat,  light  and  power  equipment: 

1910        Smoke-stacks  and  chimneys 5 

1920        Oil  cans,  firing  tools,  wrenches,  etc 16  2/3 

1930        Tanks  4 

1940        Patent  stokers  and  fuel  economizers 5 

1960        Andirons  and  fenders  for  open  fire  places 4 

1970        Coal  screens  

1980        Bridges  and  scaffolding  around  engines  and  boilers 


E  2000     Production  and  Construction  Equipment 

E  2100  Equipment  for  farming  and  the  extraction  of  raw  materials   or 
substances: 

2110        Mining  and  quarrying  equipment 20 

2120        Metal  reducing,  refining  and  mixing  equipment 

2130        Lumbering  equipment    

2140        Agricultural  equipment   12  1/2 

2150        Fishing,  hunting  and  trapping  equipment 10 

2200  Metal  working  equipment: 

2210        Turning,  planing,  milling,  stamping  and  engraving  equipment 5 

2220        Shearing,  punching  and  drilling  equipment 5 

2230        Drawing  and  bending  equipment 5 

2240        Hammering,  rolling  and  welding  equipment 5 

2270        Plumbers'  tools  and  appliances 5 

2280        Hand  tools  for  metal  working 5 

2290        Miscellaneous  metal  working  equipment 4 

2300  Non-metallic  mineral  working  equipment: 

2310        Stone  crushing  and  cutting  equipment 10 

2340        Oypsum  and  cement  working  equipment 10 

2350        Coke  and  illuminating  gas  preparing  equipment 10 

2360        Asphalt  preparing  equipment  10 

2370        Asphalt  paving  plant  and  equipment 10 

2400    Timber  working  equipment 10 

2410        Sawing  and  cutting  machinery , 10 

2420        Planing  machinery 5 

2430        Mitreing  and  tonguing,  grooving,  etc.,  machinery 5 

2450        Carpenters'  and  wood  carvers'  hand  tools 10 

2460        Carpenters'  work  benches  10 

2500  Food  preparing  equipment  (excluding  household  utensils) : 

2510        Slaughtering,  butchering  and  dry-curing  equipment 10 

2550        Cooking,  roasting  and  baking  other  than  canning 4 

2600  Printing,  and  fibre  cloth,  and  leather  working  equipment: 

2610        Printing,  binding,  and  lithographing  equipment 8  1/3 

2620  Carding,  spinning,  tceaving,  knitting,  netting  and  knotting  equip- 
ment     5 

2630        Sewing  equipment  10 

2640        Tanners'  and  leather  workers'  equipment 3  1/3 

(Continued) 


206 


RATES  OP  DEPRECIATION 


E 

E  2700 
2720 
2730 
2740 
2800 
2810 
2850 
2860 
2900 


E  3100 
3150 
3200 
3220 
3230 
3240 
3300 
3310 
3320 
3330 
3340 
3350 
3360 
3400 

3410 
3420 
3430 
3440 
3450 
3470 
3500 
3510 
3520 
3530 
3540 
3550 
3560 
3570 
3600 
3610 
3620 
3630 
3640 
3700 
3710 
3720 
3730 
3800 

3810 
3820 
3830 
3840 
3850 
3860 
3900 
3910 


2000     Production  and  Construction  Equipment —  annual 

Continued  ^^'^^  ^^ 

DEPBECIATION 

Distilling  and  refining  equipment:                                                                 per  cent. 

Equipment  for  distilling  and  refining  of  water  (filters),  etc 8  1/3 

Equipment  for  refining  petroleum  and  mineral  oils  (oil  filters) 8  1/3 

Equipment  for  distilling  and  refining  crude  drugs,  etc 8  1/3 

Construction,  repairing,  and  wrecking  equipment: 

Road  making  machinery 16  2/3 

Ditchers  and  dredgers 16  2/3 

Equipment  for  building,  repairing  and  wrecking  structures 12  1/2 

Special  and  miscellaneous  production  and  construction  equipment  16  2/3 

E  3000  Transporting  and  Conveying,  and  Telephonic 
AND  Telegraphic  Equipment 

Steam  and  electric  railroad  equipment: 

Couplings,  fenders,  and  other  mechanical  appliances 4 

Traction  engines  and  road  vehicles: 

Animal-hauled  vehicles,  sleighs  and  sleds 5 

Motor  vehicles  and  parts,  including  auto  tires 20 

Vehicles  pushed,  pulled  or  propelled  T)y  the  occupant 20 

Floating  equipment: 

Steam  and  gas  tugs,  launches  and  yachts 3  1/3 

Police  and  fire  boats 3  1/3 

Ice  breakers   3  1/3 

Row  boats,  life  boats  and  other  small  boats 10 

Pontoons,  scoivs,  etc 10 

Floating  dredges   10 

Elevators  and  other  equipment  for  lifting,  hauling,  conveying  and 
otherwise  moving  persons  or  things: 

Elevators  and  accessory  apparatus 5 

Derricks,  cranes  and  hoists 5 

Hand  hoisting  apparatus   12  1/2 

Coal  hoisting  apparatus   16  2/3 

Hospital  stretchers    10 

Traveling  ladders,  etc 20 

Trunks,  valises  and  other  containers: 

Trunks    5  1/2 

Valises  10 

Milk  and  other  food  cans 33  1/3 

Demijohns  and  casks,  jars,  etc.. 10 

Trays  20 

Cases  for  instruments 3  1/3 

Ash  cans  33  1/3 

Fittings  specially  adapted  for  equipping  boats,  etc>: 

Anchors 5 

Chains,  hawsers,  lines  5  1/2 

Boat  hooks,  grappling  irons,  etc 20 

Pipe  line  and  fittings  for  floating  dredges 20 

Telephonic  and  telegraphic  equipment: 

Telephonic  equipment 5 

Telegraphic  equipment 4 

Dictagraph  6  2/3 

Harness,  saddlery,  trappings  and  other  stable  and  garage  equip- 
ment: 

Harness  and  collars 12  1/2 

Saddles    10 

Bridles,  bits,  halters,  chains,  boots,  pads,  spurs 12  1/2 

Blankets,  robes,  covers,  weights 16  2/3 

Curry  combs,  clipping  machines,  feed  cans,  etc 33  1/3 

Slings  and  other  equipment  for  handling  sick  and  injured  animals  8  1/3 
Special  and  miscellaneous  transporting  and  conveying  equipment: 

Bale  hooks  and  other  aids  to  handling  of  boxes  and  packages 5 

(Continued) 


RATES  OF  DEPRECIATION 


207 


E  4000     Furniture  and  Furnishings,  and  Other  Equip- 
ment   FOR    Convenience   and    Comfort;    Office    and  annual 
Store  Equipment  ^'^™  °^ 

DEPRECIATION 

E  4100  Chairs,  beds  and  other  supports  for  the  body:                                          per  cent. 

4110  Chairs  4 

4120  Stools    4 

4130  Beds  and  cots  (including  bed  springs) 5  1/2 

4140  Benches    5 

4150  Couches,  lounges  and  settees 8  1/3 

4160  Foot  stools 8  1/3 

4170  Hammocks   25 

4200  Tables,  desks  and  other  supports  and  depositories  for  commodities: 

4210  Tables    4 

4220  Desks  4 

4230  Cupboards,  sideboards,  counters,  shelves 4 

4240  Cabinets,  cases,  lockers,  bins  and  boxes 4 

4250  Bookcases    4 

4260  Tabourets,  stands,  pedestals,  copy  holders 4 

4270  Vaults  and  safes  2 

4280  Bureaus  and  chiffoniers    4 

4290  Miscellaneous  supports  and  depositories  for  commodities 20 

4300  Floor  coverings: 

4310  Carpets  and  rugs  10 

4320  Mattings   25 

4330  Linoleum    12  1/2 

4340  Mats  and  treads  25 

4400  Portiers,    wall,    window    and    furniture    coverings,    draperies    and 
window  shades: 

4410  Portiers ;. 6  2/3 

4420  Wall  coverings  8  1/3 

4430  Window  curtains : 8  1/3 

4440  Furniture  coverings  16  2/3 

4450  Draperies   8  1/3 

4460  Window  shades   12  1/2 

4470  Window  poles 4 

4500  Kitchen,  dining  room  and  household  utensils  and  crockery 10 

4600  Baths,  lavatories,  toilets  and  toilet  accessories: 

4610  Bath  tubs,  shoioer  baths  and  portable  baths .' 3  1/3 

4620  Lavatories,  sinks  and  fountains 3  1/3 

4630  Toilets  and  urinals  3  1/3 

4640  Plumbing,  pipes  and  other  fittings 4 

4650  Toilet  accessories  (hair  dryer,  toilet  paper  holder) 4 

4660  Bath  room  fittings  4 

4670  Toilet  or  commode  chairs 4 

4680  Tonsorial  equipment   4 

4700  Bedding  (exclusive  of  bed  linen) 8  1/3 

4800  Office,  library  and  store  furniture  and  furnishings  not  otherwise 
classified: 

4810  Railings,  etc 5 

4820  Offlce  machines  and  devices 12  1/2 

4840  Court  furniture,  etc 5 

4850  Telephone  and  election  booths 5 

4860  Ornamental  furnishings,  such  as  jardiniers,  vases,  and  candelabra, 

statuary  4 

4870  Annunciator  and  call  systems 8  1/3 

4880  Desk  equipment  (including  receptacles  and  devices) 12  1/2 

4890  Store  equipmen  t   12  1/2 

4900  Equipment  for  convenience  and  comfort: 

4910  Porch  shades,  awnings,  blinds,  etc 20 

4920  Tents  and  portable  houses 20 

4940  Mirrors    10 

(Continued) 


208 


RATES  OP  DEPRECIATION 


ANNUAL 

E  4000     Furniture  and  Furnishings,  Etc. — Continued          rate  of 

DEPRECIATION 

E  4900  Equipment  for  convenience  and  comfort — Continued:                          per  cent. 

4950  Flags  and  covers  for  flags 20 

4960  Window  and  door  screens 20 

4970  Gavels   5 

E  5000     Property,  and  Life  Preserving  and  Caretaking 

Equipment 

E  5100  Fire  preventing  and  fighting  equipment: 

5110  Pumping  engines  and  tcater  towers 3  2/3 

5120  Chemical  engines  4 

5130  HooJc  and  ladder  trucks 3 

5140  Hose  carts  and  other  supply  wagons 3 

5150  Fire  hooks,  nozzles  and  other  fire  fighting  implements 4 

5160  Hose  and  reels 20 

5170  Hand  grenades  and  other  hand  fire  extinguishers 10 

5180  Combination  hose  and  chemical  vehicles 5 

5190  Miscellaneous  fire  preventing  equipment  (fire  gongs) 10 

5200  Life  saving  equipment: 

5210  Marine  life  preservers  

5220  Fire  life  nets,  and  other  equipment 10 

5230  Danger  signs  50 

5300  Cleaning,  renovating  and  polishing  equipment: 

5310  Laundry  eqtiipment  8  1/3 

5320  Pneumatic  cleaners  20 

5330  Carpet  siveepers   20 

5340  Insect  sprayers  20 

5350  Mop  wringers  20 

5380  Window  cleaning  safety  belts 20 

5390  Ve7'min  traps  5 

5400  Clipping,    trimming,    rolling,    and    watering    equipment    for    lawn 
and  garden: 

5410  Clipping   

5420  Trimming  (lawn  mower)    12  1/2 

5430  Rolling    3 

5440  Watering    12  1/2 

5450  Lawn  and  garden  tools  and  implements,  hose  and  reels 12  1/2 

5460  Snow  shovels,  ice  scrapers  and  planers,  etc 12  1/2 

5500  Equipment  for  protection  of  shipping: 

5510  Buoys    

5900  Special  and  miscellaneous  property  and  care-taking  equipment: 

5910  Step-ladders    12  1/2 

5920  Iron  stakes  used  in  parks 10 

5930  Iron  gratings,  etc 2 


E  6000     Educational,  Scientific  and  Recreational 
Equipment 

E  610O  Educational  equipment: 

6110        Library  stock  

6120        Art  gallery  stock  

6160        Schoolroom  equipment   

6200  Scientific  equipment: 

6210        Surgical  and  medical  equipment 

6220        Measuring  instruments  and  accessories 

6230        Weighing  and  metering  apparatus 

6240        Aids  to  the  senses 

6250        Plioto graphing  equipment  

6270        Mechanical  drafting  devices  


5 
2 
4 

5 
5 
5 
5 
10 
10 


(Continued) 


RATES  OP  DEPRECIATION 


209 


E  6000     Educational,  Scientific  and  Recreational  a«i«,tt.t 

/-I  •  ANNUAIj 

Equipment — Continued  bate  of 

_    „„    ^      „    .  .„  DEPRECIATION 

E  6200    Scientific  equipment — Continued:  pes  cent. 

6280        Laboratory  equipment  not  classified 5 

6300    Recreational  equipment: 

6310        Musical  instruments  and  accesso  vies   3  1/3 

6320        Stage  equipment  20 

6330        Picture  exhibitors  and  accessory  apparatus ; 5 

6340        Gymnasium  and  playground  equipment  of  a  permanent  nature 8  1/3 

6350        Air   guns   and    other   missile   throwing   apparatus    (not   internal 

combustion)  and  targets   8  1/3 

6360        Games  equipment   8  1/3 

6900     Special  and  miscellaneous  educational,  scientific  and  recreational 

equipment   8  1/3 

E  7000     Police  and  Military  Equipment 

E  7100  Police  equipment: 

7110        Rifles,  revolvers  and  other  small  arms 4 

7120        Batons,  night  sticks,  riot  clubs,  sicords,  etc 10 

7130        Belts,  badges,  handcuffs  4 

7190        Special  and  miscellaneous  police  equipment 4 

7200     Military  equipment    10 


E  8100 
8110 
8120 
8130 
8200 
8210 
8220 
8230 
8240 
8250 
8260 
8900 


E  9100 
9110 
9130 
9200 
9250 
9300 
9500 
960O 
9610 


1000 
1100 
1200 
1210 

1220 
1230 
1300 


E  8000     Live  Stock  (Other  Than  Stock  Purchased  for 
Slaughter  and  Zoological  Stock) 

Beasts  of  burden: 

Horses   10 

Mules  8  1/3 

Donkeys  and  burros  8  1/3 

Produce-yielding  animals: 

Cows  and  heifers  12  1/2 

Bulls  and  bull  calves 10 

Steers  12  1/2 

Sheep  and  goats  20 

SvAne  20 

Poultry    20 

Special  and  miscellaneous  live  stock 10 

E  9000     Miscellaneous  Equipment 
Office  and  store  equipment  other  than  furniture  and  furnishings: 

Tobacco  cutters  4 

Display  apparatus 5 

Punitive  and  correctional  equipment: 

Whips    20 

Equipment  for  handling  insane  patients 5 

Signaling  equipment  5 

Equipment  for  inspecting  supplies  (exclusive  of  construction  work) :  10 

Inspectors'  badges  4 

F     Structures  and  Non-structural  Improvements 
Buildings : 

Office  buildings  for  administrative  purposes 1 

Buildings  used  for  operative  purposes — 

Buildings  used  for  general  operation   (other  than  classified  be- 
low), school  houses,  bath  houses,  crematories 1 

Buildings  used  for  manufacture  or  horticulture 2 

Hospitals,  asylums,  prisons,  etc 1 

Residences  and  other  living  quarters > 1  2/3 

(Continued) 


210 


RATES  OF  DEPRECIATION 


F  Structures  and  Non-structural  Improvements —            annual 
Continued          .                                              bate  of 

DEPRECIATION 

F  1000  Buildings — Continued:                                                                                     per  cent. 

1400  Churches,  auditoriums,  exhibition  halls,  museums,  club  houses  and 

amusement  places  1 

1500  Stores 1  2/3 

1600  Buildings  used  for  storage  purposes — 

1610  Storehouses   2 

1620  Stables    4 

1630  Garages   4 

1640  Sheds  and  shelters  2 

1700  Buildings  used  solely  for  the  production  of  heat,  light,  power  or 

refrigeration    1  2/3 

1800  Sewage  and  drainage  disposal  plants 2  1/2 

1900  Special  and  miscellaneous — 

1910  Toilets    4 

1920  Stairways    4 

1930  Water  towers  and  stand  pipes 4 

2000  Excavations,  embankments  and  surfacings: 

2100  Sewers,  water  mains,  subways,  etc.- — 

2110  Sewers    1  1/3 

2120  Water  mains,  etc 1  1/3 

2130  Subways  and  tunnels   1  1/3 

2140  Conduits    1  1/3 

2200  Artificial  river  and  harbor  channels  and  basins. 

2300  Pavements,  roads,  sidewalks  and  streets — 

2310  Pavements   4 

2330  Roads   10 

2330  Sidewalks    2 

2340  Streets   2 

2400  Filtration  beds  and  galleries 3  1/3 

2600  Naphtha  street  lamps  and  posts 4 

2700  Wiring   and   necessary   supports    (iiicluding   street    lamps,    signal 

systems)    4 

3000  Mines,  quarries,  borings,  reservoirs,  wells  and  cisterns: 

3100  Reservoirs,  basins,  forebays,  etc 3  1/3 

3200  Wells    2 

4000  Retaining  and  restraining  walls,  dams,  jetties,  etc.: 

4100  Dams  2 

4200  Levees,  riprap  works,  embankments  along  streams  and  water  fronts  2 

4400  Intake  cribs  and  stntctures 2 

4500  Retaining  walls    ; . .  2 

4600  Bulkheads    2 

5000  Bridges  and  viaducts: 

5100  Bridges   1 

5200  Grade  crossings  (abolition  of) 2 

5400  Elevated  railways  1 

6000  Piers  and  wharves: 

6100  Piers    3  1/3 

6200  Wharves 2 

7000  Ornamental  and  commemorative  structures,  fences,  trellises,  etc.: 

7100  Monuments,  statuary,  arches,  gravestones 1/5 

7400  Fountains    

7500  Fences  4 

7600  Arbors,  trellises,  pergolas,  flag  poles,  etc 5 

7800  Fixed  apparatus,  and  equipment  for  outdoor  recreation  purposes..  10 

8000  Non-Structural  improvements: 

8100  Filling  and  terracing,  grading 1 

8200  Sodding  and  top  soiling 1 

83t)0  Horticultural  improvements   1 

8400  Razing  structures  and  removing  obstructions 1 

(Concluded) 


INDEX 


INDEX 


Abatement  of  expense,  169,  172,  173 

of  revenue,  as  a  character  of  expense,  39 
of  revenue,  in  budget,  169,  172,  173 
Account,  capital,  accounts  in  general  ledger  for, 
130 
general,   accounts   in  general  ledger  for,   129 
Accounting  system,  general  description  of,   1 
Accounts,  credit  in  general  ledger,  129-136 
debit  in  general  ledger,   129-136 
fund,  classification  of,  1 

fund,  accounts  in  general  ledger  for,  130,  136 
proprietary,  classification  of,  1 
proprietary,   accounts   in   general    ledger   for, 

129 
special  and  trust,  accounts  in  general  ledger 

for,  130 
standard,  for  general  ledger,  129-136 
Accounts    receivable,    as    character    of    expendi- 
ture, 39 
in  budget,  169,  172,  173 
journal  entries  for,  119,  127 
ledger,  109 

register  and  schedule  of   (income),  76,  94,  95 
Accrual,  register  of  revenue,  75,  92,  93 
Activities  of  the  city  and  county,  198 
Adjustment  of  vouchers  by  city  controller,  advice 

of,  14,  33 
Advances  between  accounts,  69 

journal  entries  for,  126 
Advices  of  voucher  adjustments,  use  of,  14,  33 
Appropriation,  ledgers,  98,  111 

monthly  statement,  138,  142 
Appropriations,  condition  of,  shown  by  fund  bal- 
ance sheet,  162,  163 
journal  entries  for,  118,  123 
Approval  of  vouchers  by  officers,  14 
Assessments,  as  source  of  income,  56 
Asset  and  liability,  revenues  accrued  and  expenses 
incurred  and  fund  system  of  accounting 
and  reporting,  object  attained  by,  1 
Assets,  liabilities  and  reserves,  journal  entry  for 
opening  new  set  of  books,  121,  123 


B 


Balance  sheet,  capital  account,  158,  159 
fund,  162,  163 
general  account,  156,  157 
special  and  trust  account,  160,  161 
summary  consolidated,  155 


Balance  sheets,  153,  155-163 

description  and  use  of,  153 
Bookkeeping,  double  entry,  117 
Budget,  explanation  of  terms  used  in,  168 

forms,  description  and  use  of,  165 

making,  164 

municipal,  164 
Bureau  of  correction,  functional  classification  of, 
203 


Capital  account,  accounts  in  general  ledger  for, 
130 
balance  sheet,  158,  159 
Cards,  used  in  mechanical  tabulation,  34,  35 
Cash,  ledger,  109 

transactions,  journal  entry  for,  120 
transactions,  monthly  statement,  141,  152 
transactions,    register    and    schedule    of,    76, 
96,  97 
Central  office  of  department  or  bureau,  requisi- 
tion on,  8 
Character,  classification  of  expenditures  by,  38 
classification  of  income  by,  54 
of  expenditure  shown  on  voucher,  14 
Charges,  as  source  of  income,  56 
Checks  on  accuracy  of  trial  balance,  154 
City    and    county    of    Philadelphia,    organization 
units  and  functions  or  activities  for,  198 
City  controller,  advice  to  department  or  bureau 
of  voucher  adjustment,  14,  33 
can  promptly  obtain  information  through  ac- 
counting system,  1 
copy    of    order    attached    to    voucher    trans- 
mitted to,  9 
copy  of  order,  when  issued,  sent  to,  10 
monthly  reports  required  by,  137 
receives  information  from  vouchers,   14 
register    and    schedule    of   vouchers    sent    to, 

70,  82 
schedule  of  all  registers  to  be  sent  to,  63 
Claimants'  ledger,  description  and  use  of,  103,  113 
Classification  of  expenditures,  38 

of  income,  54 
Closing  journal  entries,  121,  127,  128 
Codes  in  mechanical  tabulation,  34 
Comparative  fund  balance  sheet,  162,  163 
Condition  of  funds,   shown  by  summary  reports, 

153 
Consignee,  copy  of  order  as  advice  to,  10,  25,  26 

office  copy  of  order  for,  10,  27 
Consolidated  balance  sheet,  155 
Contingencies,  as  character  of  expenditure,  49 


214 


INDEX 


Contract  ledger,  description  and  use  of,  102,  112 
Contract  orders,  description  and  use  of,  9 

no  posting  for,  in  appropriation  ledger,   100 
Contract  reserves,  register  and  schedule  of  reduc- 
tions in,  72,  83,  84 
Contract,  monthly  statement,  139,  143 
Contract  vouchers,  13,  14 
Contracts,   register   and   schedule   of,    description 

and  use  of,  64,  78,  79 
Contributions,  as  character  of  expenditure,  48 
Control  over  accuracy  of  accounts  and  reports,  3 
Correction,    bureau    of,    functional    classification 

for,  203 
Credit  accounts,  in  general  ledger,  130-136 
Credit  invoices  or  credit  memoranda,  use  of,   13 
Crops,  as  character  of  expenditure,  39 


D 

Debit  accounts  in  general  ledger,  129-136 
Debt,  as  character  of  inconaie,  54 
Deficit,  as  character  of  income,  55 
Definitions  of  modern  accounting  terms,  3 
Delivery  slips  in  lieu  of  invoices,  use  of,  12 
Departmental  invoices,  description  and  use  of,  13 
Depreciation,    credit    balance    shows    reserve    for 
future  replacements,  109 

journal  entry  for  monthly  proportion  of  re- 
serve for,  119,  127 

monthly  statement  of,  141,  150 

rates  of,  204 

reserve  for,  188 

reserve  for,  ledger,  108 

reserve  for,  register  and  schedule  of,  74,  90, 
91 
Detail  general  journal  entries,  122 
Detail  ledgers,  description  and  use  of,  98 

required  for  accounting  system,  1 
Documents,  description  and  use  of,  7 

files  of,  constitute  complete  record  of  trans- 
actions, 2 

files  of,  required  for  accounting  system,  1 

record  in  detail  ledger  account,  2 

register  and  schedule  of,  63 

registers  and  schedules   of,   required  for  ac- 
counting system,  1 

registration  numerically,  2 

revenue  and  receipt,  14 

two  entries  from,  2 
Donations,  as  source  of  income,  60 
Double  entry  bookkeeping,  117 
Duplicate  and  excess  taxes,  as   character   of  in- 
come, 55 


E 


Earnings  of  departments,  as  source  of  income,  56 
Encumbrances,    contract,    from    register    of    con- 
tracts, 64 
pontract,  in  appropriation  ledger,  100 


Encumbrances — Covtintied 

open  market  order,  from  register  of  orders, 

64 
open  market  order,  in  appropriation  ledger, 

100 
open  market  order,  use  of  requisition  to  set 
up,  65 
Entries,  general  journal,  description   and  use  of, 
117 
two  from  each  document,  2 
Equipment,  as  an  object  of  expenditure,  46 

inter-departmental    invoices    for    transfer    of, 

13 
monthly  statement  of,  140,  148 
shown  in  property  ledger,  107 
Escheats,  as  source  of  income,  59 
Estimates,  preparation  of  annual,  164 
Expenditure,  characters  of,  38 
object  of,  classification,  41 
Expenditure  voucher,   description  and  use  of,   13 
Expenditures,  classification  of,  38. 
detail  distribution  of,  51-53 
for  repairs,  debited  to  reserve  for  repairs,  109 
for  replacements,  debited  to  reserve  for  de- 
preciation, 109 
in  appropriation  ledger,  99,  100 
reconciliation  of,  49,  50 
Expense,  as  character  of  income,  54 

average  amount  charged  to,  for  repairs,  109 
direct  and  miscellaneous,  in  budget,  165,  168, 

172,  173,  182,  183 
incurred,  as  character  of  expenditure,  38 
incurred,  monthly  statement  of,  139,  146 
ledger,  description  and  use  of,  104,  114 


F 


Financial   condition,   shown  by  summary   reports, 
153 

Financial  program,  municipal,  164 

Fines,  as  source  of  income,  59 

Fixed  charges,  as  character  of  expenditure,  48 

Forfeits,  as  source  of  income,  59 

Functional    classification,    for    bureau    of    correc- 
tion, 203 

Functional   use    of   property,    shown    in   property 
ledger,  108 

Functions  and  activities,  198 

Functions,  classification  of  expenditures  by,  38 
classification  of  income  by,  54 
of  city  and  county  of  Philadelphia,  198 

Fund  accounts,  nature  of,  1 
in  general  ledger,  130,  136 

Fund  balance  sheets,  162,  163 

Fund  ledgers  for  appropriations,  98 

Funding  relations,  as  shown  in  fund  accounts,  1 

Funds,  accounts  in  general  ledger  for,  130,  136 
classification  of  expenditures  by,  49 
classification  of  income  by,  62 
in  classification  of  fund  accounts,  1 


INDEX 


215 


General  account,  accounts  in  general  ledger  for, 
129 
balance  sheet  and  operation  accounts,  156,  157 
General  and  loan  funds,  recapitulation  in  budget, 

165,  170,  171,  180,  181 
General  fund,  accounts  in  general  ledger  for,  130, 
136 
balance  sheet,  162,  163 
General  journal,  description  and  use  of,  117 
General    ledger,    contains   summary    accounts    re- 
quired in  accounting  system,  1 
description  and  use  of,  129 
standard  accounts  for,  129-136 
Gifts,  as  source  of  income,  60 
Grants,  as  source  of  income,  60 


Income,  classification  of,  54 

due  and  collectible,  journal  entry  for,  119,  127 
reconciliation  of,  with  receipts,  62 
register  and  schedule  of  accounts  receivable, 
76,  94,  95 
Inspector,  office  copy  of  order  for,  11,  28 
Inter-departmental  invoices,  use  of,  13 
Inter-departmental  services,  register  and  schedule 

of,  73,  85-88 
Interest,  as  source  of  income,  60 
Inventories  of  property,  187 

Inventory  of  equipment,  including  live  stock,  191, 
195 
of    land,    structures    and    non-structural    im- 
provements, 188,  195 
of  property,  to  open  property  ledger,  107 
of  stores,  when  to  take,  187 
Investment  of  the  city,  analysis  of,  for  general 

account,  156,  157 
Investments,  sale  of,  as  source  of  income,  61 
Invoices  and  payrolls,  as  elements  of  expense,  104 
journal  entry  for,  119,  125 
register  and  schedule  of,  66,  81 
Invoices,  credit  memorandum,  13 
description  and  use  of,  11 
inter-departmental,  13 
memorandum,   11 

received    from    departments    and    bureaus    by 
department    of     supplies,     journal     entry 
for,  120,  127 
reconciliation  with  vouchers,  50 
regularly  rendered,  11 
sent  to  department  of  supplies,  journal  entry 

for,  119 
sent  to  department  of  supplies,   register  and 

schedule  of,  69 
"supplies,"  use  of,  11 


Journal  entries,  description  and  use  of,  117 
detail,  122 


Journal  Entries — Continued 

detail,  for  closing  at  end  of  accounting  period, 
127 

detail,  for  opening  new  set  of  books,  122 

detail,  monthly,  123 

for  voucher  adjustments,  101 

from  register  of  cash  transactions,  76 

from  register  of  contracts,  64 

from  register  of  income — accounts  receivable, 
76 

from  register  of  invoices  and  payrolls,  69 

from  register  of  invoices  sent  to  department 
of  supplies,  70 

from  register  of  orders,  66 

from  register   of   reductions   in   contract   re- 
serves, 73 

from  register  of  reserve  for  repairs  and  capi- 
tal depreciation,  75 

from  register  of  revenue  accrual,  75 

from     register     of     services     received     from 
other  bureauSj  73 

from  register  of  services  rendered  other  bu- 
reaus, 73 

from  register  of  vouchers   sent  to  city  con- 
troller, 72 

from  report  of  stores  issued  from  storehouse, 
74 

outline,    for    closing    at    end    of    accounting 
period,  121 

outline,  for  department  of  supplies,  120 

outline,  for  opening  new  set  of  books,  121 

outline,  monthly,  118 

printed,  how  used,  117 

"safety"  and  "supplies"  used  in,  to  illustrate, 
63 
Journal,  general,  description  and  use  of,  117 


Land,  as  an  object  of  expenditure,  47 

as  a  character  of  income,  54 
Ledger,  accounts  receivable,  description  and  use 
of,  109 
appropriation,  description  and  use  of,  98 
claimants',  description  and  use  of,  103 
contract,  description  and  use  of,  102 
expense,  description  and  use  of,  104 
general,  description  and  use  of,  129 
general,  standard  accounts  for,  129 
property,  description  and  use  of,  107 
reserve  for  repairs  and  capital  depreciation, 

108 
revenue,  description  and  use  of,  109 
stores,  description  and  use  of,  106 
work  in  progress,  description  and  use  of,  106 
Ledgers,  detail,  description  and  use  of,  98 
Liabilities,  current,  in  budget,  169,  172,  173 
Loan  funds,  accounts  in  general  ledger  for,   131 
balance  sheet,  162,  163 


216 


INDEX 


M 

Manufactured  goods,  as  character  of  expenditure, 
39 

Materials,  as  an  object  of  expenditure,  43 

inter-departmental  invoices  used  for  transfer 
of,  13 

Mechanical  process,  analysis  of  expenses  incurred, 
property  acquired  and  other  expenditures 
by,  37 

Mechanical  tabulation,  34 

Memoranda,  credit,  description  and  use  of,  13 

fund  accounts,  kept   by   departments   for   de- 
partment   of    supplies    appropriation    ac- 
counts, 65 
invoices,  description  and  use  of,  11 

Method  of  operation,  1 

Municipal  financial  program,  .164 


O 


Object  of  expenditure,  shown  on  voucher,  14 
Objects  of  expenditure,  classification  of  expendi- 
tures by,  41 
Obligations,  as  character  of  expenditure,  48 
Office,  copy  of  order  retained  in  issuing,  10,  24 
Opening  new   set   of   books,   journal    entries    for, 

121,  122 
Open  market  orders,  monthly  statement,  138,   144 
Operating  bureau,   standard  accounts   for,   129 

outline  general  journal  entries  for,  118 
Operating    results,    shown    by    summary    reports, 
153 

shown  in  accounts,  1 
Operation  accounts,  for  general  account,   157 

use  in  summary  reports,  153 
Order,  aclcnowledgment  by  contractor  or  vendor, 
10,  22 

consignee's  advice,  10,  25,  26 

consignee's  office  copy,  10,  27 

contractor's  and  vendor's  copy,  10,  21 

controller's  copy,  10,  23 

inspector's  office  copy,  11,  28 

office  copy,  10,  24 

original,  9,  20 
Orders,  contract,  description  and  use  of,  9 

contract,    no    posting    for,    in    appropriation 
ledger,  66 

oi)en  market,  description  and  use  of,  9 

liquidated,  invoices  to  department  of  supplies, 
70 

liquidated,  vouchers  sent  to  city  controller,  72 

monthly  statement  of,  138,  144 

register  and  schedule  of,  64,  80 
Organization  units,  classification  of  expenditures 
by,  38 

classification  of  income  by,  54 

for  city  and  county  of  Philadelphia,   198 


Payment  of  debt,  as  object  of  expenditure,  48 
Payments  arising  from  relation  of  agent,  as  char- 
acter of  expenditure,  49 
in  budget,  172,  173 
Payroll  and  miscellaneous  voucher,  13,  14 
Payroll,  uniform,  for  all  bureaus,  14 
Penalties,  as  source  of  income,  59 
Pensions  and  retirement  salaries,  as  character  of 

expenditure,  49 
Percentages  of  depreciation,  204 
Postage  and  transportation,   as  character   of  ex- 
penditure, 39 
Postings  to  general  ledger  from  journal,  117 
Printed  journal  entries,  use  of,  117 
Property,   acquisitions,  as   character   of  expendi- 
ture, 39 
functional  use  of,  107 
disposed  of,  journal  entry  for,  120,  127 
disposition  of,  in  property  ledger,  107,  108 
in  budget,  165,  166,  169,  176,  177,  184,  185 
inventories  and  transfers  of,  187 
inventory  to  open  ledger,  107 
ledger,  description  and  use  of,  107,  116 
monthly  statement,   140,   148 
transferred  to  other  bureaus,  see  services  ren- 
dered 
Proprietary  accounts,  description  of,  1 

in  general  ledger,  129,  131 
Proprietary  relations,  as  shown  in  accounts,  1 
Public   safety,   department   of,   bureau   of   correc- 
tion, functions  used  as  illustration,  203 
Public  service   enterprises,   as   source   of   income, 

56 
Punching  cards,  in  mechanical  tabulation,  34 


R 

l!;itcs  of  depreciation,  204 

PiOeeipts,  reconciliation  with  income,  62 

which  increase  indebtedness,  as  source  of  in- 
come, 61 
Eeconciliation  of  expenditures,  49,  50 

of  expenditures  with  vouchers,  50 

of  income,  with  receipts,  62 
Recredits    to    appropriations,    journal    entry    for, 

118,  124 
Reductions    in    contract    reserves,    register    and 

schedule  of,  72,  83,  84 
Register  of  accounts  receivable    (income),  76,  94 

of  cash  transactions,  76,  96 

of  contracts,  64,  78 

of  documents,  63 

of    documents    required    for    accoimting    sys- 
tem, 1 

of   income — accounts   receivable,   76,   94 

of  invoices  and  payrolls,  66,  81 

of  invoices  sent  to  department  of  supplies,  69 

of  orders,  64,  80 


INDEX 


217 


Register — Continued 

of  reductions  in  contract  reserves,  72,  83 
of  reserves  for  repairs  and  depreciation,  74,  90 
of  revenue  accruals,  75,  92 
of  services  received  from  other  bureaus,  73,  87 
of  services  rendered  other  bureaus,  73,  85 
of  vouchers  sent  to  city  controller,  70,  82 
Rents,  as  source  of  income,  60 

Repairs    and    replacements,    as    character    of    ex- 
penditure, 39 
Repairs,  average  amount  charged  to  expense,  108, 
109 
expenditures  for,  debited  to  reserve,  108,  109 
in  budget,  165,  168,  174,  175,  184,  185 
journal  entry  for  monthly  proportion  of  re- 
serve for,  119,  127 
ledger,  reserve  for,  108 
monthly  statement  of,  141,  149 
register  and  schedule  of  reserve  for,  74,  90,  91 
reserve  for,  188 

reserve  for,  as  an  element  of  expense,  104 
Replacements,    iexpenditures    debited    to    reserve 
for  depreciation,  108 
in  budget,  165,  166,  169,  176,  177,  184,  185 
reserve  for  future,  shown  by  credit  balance 
in  reserve  for  depreciation,  108,  109 
Reports,  from  detail  ledgers  required  in  account- 
ing system,  1 
monthly,  to  city  controller  from  detail  ledgers, 

137 
of  stores  issued  from  storehouses,  74 
summary,  from  general  ledger,  153,  155-163 
summary,   required   in   accounting   system,    1 
Requisitions,  on  another  department  or  bureau,  9 
on  central  office  of  a  department,  8 
on  department  of  supplies,  8,  16-19 
on  storekeeper,  7 
Reserve,  for  repairs  as  an  element  of  expense,  104 
for  repairs  and  depreciation,  ledger,   108 
for    repairs    and    depreciation,    register    and 

schedule  of,  74,  90 
for  unaccrued  revenues,   as  character  of  in- 
come, 55 
Responsibility,    located   by   permanent    record    of 

transaction,  2 
Revenue,  accruals,  journal  entry  for,  119,  127 
as  character  of  income,  55 
ledger,  109 

monthly  statement,  141,   151 
register  and  schedule  of,  75,  92,  93 
Revenues    accrued,    not    due,   as    character   of   in- 
come, 54 
Rights  of  action  as  object  of  expenditure,  48 


"Safety,"  used  in  journal  entries  to  illustrate,  63, 
122 

Salaries,    wages   and  personal    services,    as    char- 
acter of  expenditure,  41 


and 


for 


Salary    supporting   schedule   in   budget,    105,    JC7, 

178,  179 
Sale  of  property,  as  source  of  income,  01 
Schedule  of  accounts  receivable    (income),  7G,  95 

of  cash  transactions,  76,  97 

of  contracts,  64,  79 

of  documents  for  city  controller,  63 

of  documents  required  for  accounting  system, 
1 

of  income — accounts  receivable,  76,  95 

of  invoices  and  payrolls,  66,  81 

of  invoices  sent  to  department  of  supplies,  69 

of  orders,  64,  80 

of  reductions  in  contract  reserves,  72,  84 

of  reserves  for  repairs  and  depreciation,  74,  91 

of  revenue  accruals,  75,  93 

of  services  received  from  other  bureaus,  73,  88 

of  services  rendered  other  bureaus,  73,  86 

of  vouchers  sent  to  city  controller,  70,  82 
Schedules    of   balances   and   totals    (monthly    re- 
ports),  137 
Secondary  classification  of  expenditures,  40 
Securities,  as  character  of  income,  54 
Services,  other  than  personal,  41 

received  from  other  bureaus,  120,  125 

received    from    other    bureaus,    register 
schedule  of,  73,  87,  88 

rendered  other  bureaus,  39 

rendered    other    bureaus,    journal    entry 
120,  125 

rendered  other  bureaus,  register  and  schedule 
of,  73,  85,  86 
Sorting  operation  in  mechanical  tabulation,  36 
Source,  classification  of  income  by,  55 
Special  and  trust,  account  balance  sheet,  160,  161 

accounts  in   general  ledger   for,   130 

fund  balance  sheet,  162,  163 

funds,  accounts  for,  131 

funds,  in  budget,  165,  166 

transactions,  provision  for,  63 
Statement,  appropriation,  137,  142 

cash  transactions,  141,  152 

contract,  138,  143 

depreciation,  141,  150 

expenses  incurred,  139,  146 

open  market  order,  138,  144 

properties  and  equipment,  140,  148 

repairs,  141,  149 

revenue,  141,  151 

stores,  139,  145 

work  in  progress,  140,  147 
Statements,   summary,   from   general   ledger,    153, 

155-163 
Storehouse,  monthly  report  of  stores  issued  from, 

74,  89 
Storekeeper,  requisition  on,  use  of,  7 
Stores,  as  character  of  expenditure,  39 

balances  in  budget,  165,  169,  174,  175,  182,  183 

issued,  as  an  element  of  expense,  104 

issued   from   storehoiises,   monthly   report   of, 
74,  89 


218 


INDEX 


S  tores — Con  tinned 

issued,  journal  entry  for,  118,  124 
ledger,  106,  115 
monthly  statement,  139,  145 
Structures,  as  object  of  expenditure,  47 
Subventions,  as  source  of  income,  60 
Summary  of  transactions  secured  by  general  led- 
ger accounts,  3 
Summary  reports,  from  general  ledger,  153,  155- 

161 
Supplies,  as  an  object  of  expenditure,  43 
Supplies,    department    of,    accounts    deal    largely 
with  appropriations,  2 
budget,  165,  166,  180-185 
procedure  in  register  of  invoices  and  payrolls, 

67 
procedure  in  register  and  schedule  of  orders, 

64 
procedure  in  register  and  schedule  of  vouch- 
ers sent  to  city  controller,  70 
receives  from  city  controller  duplicate  of  ad- 
vice of  voucher  adjustment,  15 
register  and  schedule  of  invoices  sent  to,  69 
requires  two  copies  of  register  and  schedule, 

64 
requisition  on,  8 
standard  outline  monthly  journal  entries  for, 

120 
to  send  copy  of  register  of  vouchers  to  de- 
partment, 70 
voucher  adjustments  in  appropriation  ledger 

of,  101 
will  register  and  schedule-  all   orders   issued 
for  departments,  64 
"Supplies"  invoices,  description  and  use  of,  11 

to  be  sent  to  department  of  supplies,  69 
"Supplies,"  used  in  journal  entries  to  illustrate, 

63,  122 
Surplus,  as  character  of  income,  55 


Tabulating  and  printing,  36 

Tabulation,  mechanical,  36 

Taxes,  as  source  of  income,  55 

Terms  used  in  the  budget,  explanation  of,  168 


Transfer  of  equipment,  192,  196 
of  stores,  194,  197 

Transfers  of  property,  187-192 

Trial  balance,  checks  on  the  accuracy  of,  154 
gives  totals  which  prove  accuracy,  3 
used  in  preparing  summary  statements,  153 

Trial  balances,  use  of,  153 

Trust  accounts,  accounts  in  general  ledger  for, 
130 

Trust  funds,  accounts 'for,  131 

U 

Unencumbered  balances  shown  in  appropriation 
ledger,  100 

Unexpended  balances  shown  in  appropriation  led- 
ger, 100 

Uniformity  of  treatment  to  similar  accounts,  3 


.Vendor,  acknowledgment  of  receipt  of  order,  10, 
22 

copy  of  order  retained  by,  10,  25 
Voucher  adjustment,  advice  of,  14,  23 

procedure  in  operating  department,  101 

taken  into  appropriation  ledger,  101 
Vouchers,  certification  of,  by  officers,  14 

classification  of,  13 

expenditure,  13,  29-32 

reconciliation  with  expenditures,  50 

reconciliation  with  invoices,  50 

sent  to  city  controller,  jovirnal  entry  for,  119, 
126 

sent  to  city  controller,  register  and  schedule 
of,  70,  82 

to  give  information  to  city  controller,  14 

to  show  character  of  expenditure,  14 

to  show  object  of  expenditure,  14 

W 

Work  in  progress,  as  character  of  expenditure,  39 
distributed,  as  an  element  of  expense,  104 
distributed,  journal  entry  for,  118,  125 
ledger,  106 
monthly  statement,  140,  147 


UNIVERSITY  OF  cIiiroRNT.  r 

BERKELEY*'''''  "BRARY 


Retui 


return  to  dp«t  f^ 
TWs  hook  is  niTP  „     .   ""  ^^^'^^  »>orrowed. 


«^U£  on  the  last  date 


9^  1948 


stamped  beJow. 


^I>  21-100^-9' 


47(A5702sl6)476 


M145386 


Pt43 


>    /-> 


9  /  ^ 

THE  UNIVERSITY  OF  CAUFORNIA  UBRARY 


